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Qualification unit
The objective of this unit is to develop knowledge and understanding of the UK taxation system, and the ability to analyse the taxation treatment of individuals and trusts during the investment advice process. Download 2017-2018 syllabus »  
Qualification unit
The objective of this unit is to develop in depth financial planning skills related to personal tax and trusts.
Technical articles | 08 Feb 2016
One of the questions that is frequently asked by clients of Technical Connection relates to the liability to tax of the settlor of a trust. Many questions appear to stem from a misunderstanding of the term "settlor". This month we seek to clarify some of the issues using a case study. It is...
Technical articles | 09 Dec 2014
This is the fourth and final article in the series of articles on HMRC's proposals to simplify the calculation of inheritance tax (IHT) in respect of the ten-year anniversary (periodic) and exit charges on relevant property trusts established on or after 7 June 2014.
Technical articles | 01 Jun 2011
1. Introduction With the tax rates on trusts at a very high level, due to their non-income producing qualities single premium bonds can look attractive as trustee investments as a means of tax deferral with interim access by use of the 5% withdrawal facility. Whilst the tax position on e...
Technical articles | 01 Jan 2010
The December 2009 issue of the HMRC Inheritance Tax and Trusts Newsletter contains some useful interpretations of HMRC's view on the income tax treatment of settlor-interested trusts. What follows consists, in the main, of the text of the HMRC Newsletter. The bits in italics have been added...
Technical articles | 13 Mar 2015
Given the current furore about tax avoidance and tax evasion, and the tabloids branding all manner of perfectly innocent tax planning strategies as "tax dodges", it is important to keep things in perspective. Nevertheless, some advisers may feel more comfortable with emphasising the non-tax...
Technical articles | 03 Feb 2015
The last four articles were based on what many had all but accepted as the new regime for the calculation of inheritance tax (IHT) in respect of the ten-year anniversary (periodic) and exit charges on relevant property trusts.
CII Library | Book | Published 2016
Tax Advisers’ Guide to Trusts explains the relevant tax rules and the way in which trusts can be used in practice in a context on uncertainty. Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout.5th edition fully updated to take accoun...
 
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