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Technical articles | 22 Apr 2013
The subject of tax avoidance and evasion has been headline news for some time bearing in mind that HMRC has estimated that in 2011/12 the "tax gap" (the difference between the tax due and that collected) amounted to £32bn.  Of this it is estimated that avoidance accounted for 14% (£5bn...
- None - | 11 Mar 2013
A great deal has been written and talked about tax avoidance in the last couple of years. At the time of writing we are anticipating the introduction of the general anti-abuse rule (GAAR) and this is of particular concern to those involved in trusts. The proposal is that the new provisions ...
Technical articles | 28 Feb 2013
The PFS will be hosting two bespoke paraplanning conferences in late June and early July, in association with 7IM and Legal & General. Mark Hutchinson previews what promises to be a unique day of practical skills workshops, knowledge and networking for professional paraplanners...
Lectures | 25 Jan 2013
Will clients pay fees in the post RDR world?  What are the issues for intermediaries and their clients in a post RDR world? How might they be overcome followed by a general overview of the post RDR landscape, including regulatory developments.
Research | 03 Jan 2013
This report is the last in the CII Centenary Future Risk series; it identifies risks and discusses their implications for society, the insurance sector and financial services in general. 
CII Library | Book | Published 2013
Lowndes & Rudolf is a specialist commentary on the York-Antwerp Rules (YAR). It is the most detailed and analytical work on general average (GA) You'll find the book gives you a historical overview of each Rule of YAR, and a comparison with English law, which gives insight into the under...
CII Library | Book | Published 2013
General insurance business IF2 key facts booklet. 
CII Library | Book | Published 2013
Millington and Sutherland Williams on The Proceeds of Crime provides a guide to all aspects of the law concerning the recovery of the proceeds of crime in England and Wales. It provides an easily navigable step-by-step approach that considers how the legislation is geared to ensuring that...
- None - | 06 Nov 2012
In this article, which is the first in a series on the subject of the taxation of corporate investments, I will consider the subject in general terms.  In subsequent articles I will look at the tax treatment of specific investments.

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