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Personal Finance Society
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Technical articles

Inheritance tax and trust considerations for non-UK domiciled individuals »
Changes to the UK tax rules concerning individuals who are not domiciled in the UK but are either resident in the UK or own property here were announced in the Summer Budget. This was followed by the publication of the consultation paper "Reforms to the Taxation of Non-Domiciles" on 30 September 2015 and further details are expected in the December Finance Bill.
My PFS - Technical news - 30/11/2015 »
Personal Finance Society news update from 18 November 2015 - 01 December 2015 on taxation, retirement planning, and investments.
You missed it! It was the best of times and the worst of times… »
So when are the best and worst times and what happens if you miss them? So are we all trying to be too clever? And can we really time the market?
Pensions Act 2014 - the single tier pension »
The waiting will soon be over - sort of. From 6 April next year, state retirement benefits will be streamlined under the banner of the single-tier pension and contracting-out will be no more. Of course, this being pensions, it was never going to be that easy and quite right too. The new system will be relatively straightforward, but the devil is in the transition.
Second Charge Lending Opportunities In A New Era Of Regulation »
With the impending introduction of the Mortgage Credit Directive now only nine months away, mortgage brokers are faced with some difficult decisions regarding whether they will offer a "whole of market" service after March 2016.
Business protection in 2015 »
Last month we looked at business protection trusts and how, if at all, these could be affected by the recently-announced changes to inheritance tax (IHT). This month we look at other matters related to business protection, as well as protection plans effected by businesses, in light of recent developments. Let's start with some fundamentals on key person cover.
Tax avoidance and evasion »
In advance of the Autumn Statement, which is to be delivered on 25 November, we thought it may be useful to provide a summary of the current position in the battle to stem tax avoidance and evasion on the basis that we may hear more on this subject in the Autumn Statement.  We look first at the "domestic" aspects and then the "international" aspects.
Overloaded! Can we really understand all of this information? »
In the haste to give the world data, GDP figures are rushed out within a month of the quarter ending, which leads to multiple GDP releases. Yet this first reading (or 'shot in the dark') often moves markets significantly as investors react.
The quality of advice: pension freedoms »
The new pension freedoms are now embedded and the providers, in the true spirit of competition, have taken different views on what options they wish to provide. Overarching this however, is the nature and quality of advice, if any, being given to members of pension schemes.
Helping your clients to choose a pension scheme »
Choosing a workplace pension scheme is one of the key tasks that an employer with staff to automatically enrol will need to undertake in order to comply with their workplace pension duties.
Business protection trusts in 2015 »
We have recently reviewed personal protection trusts and this month we look at business assurance arrangements and how, if at all, these may be affected by the recently announced changes to inheritance tax (IHT).
Recent tax developments »
In this month's article we take a look at:-
Mortgage Professional Issue 8 »
In the eighth issue of Mortgage Professional, Gary Little heads up a host of articles covering an overview of the mortgage market, the new budget, the implementation of the MMR and more.
The real value of active managers »
Just how many conferences have you been to over the years where they set up a 'key debate' between active and passive fund managers to see who is going to prove themselves as being better than the other? Frankly I find them really rather tiresome, and it normally ends up with an active manager being harangued for some poor stock choices and higher costs. Yes predictably the discussion ends up around cost which really doesn't get to the heart of the matter. The truth is of course in the makeup of what is actually inside the funds themselves, be they passive or active, which makes the difference. Thus there are both good and bad active and passive funds.
Transfer law has changed »
There has been much regulatory chatter since the new pension flexibilities were announced. Time then, to remind ourselves of what DWP and HMRC legislation has to say on the subject of transfers from occupational pension schemes.