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Personal Finance Society
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CII Library | Book | Published 2017
Case study workbook for AF1, Personal tax and trust planning, 2017-18 edition, by the Chartered Insurance Institute
Technical articles | 08 Dec 2015
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 Sept...
Technical articles | 13 Oct 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).
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.
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.
 

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