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Personal Finance Society
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Technical articles | 01 Sep 2015
Now that we have the Finance Act 2015 and so the uncertainty of the changes to the taxation of relevant property trusts is over, it may be useful to review the use of trusts with protection policies.  Which trusts are still suitable? Are there any new developments? Is IHT planning usin...
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...
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 2017
Case study workbook for AF1, Personal tax and trust planning, 2017-18 edition, by the Chartered Insurance Institute
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.
25 Nov 2014
This is the third 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.
28 Oct 2014
This is the second in a 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.
12 Aug 2014
The subject of pensions is complex enough on its own and so is, frankly, the subject of trusts as well as inheritance tax planning. However, the three frequently need to be considered together as part of estate planning for an individual. This month we will tackle the fundamentals of the in...
Technical articles | 24 Apr 2014
Whilst the attitude of successive Governments to trusts in general - and discretionary trusts in particular - has not been favourable (if not downright hostile) the recent announcement on further improvements to the trusts for the vulnerable regime show that it sees trusts with vulnerable b...
 

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