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Personal Finance Society
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Technical articles | 31 Oct 2013
Since last writing on this subject a few years ago there have been some developments, both in the area of trusts in general and in the area of trusts used with employee/director benefits. In particular the Relevant Life Policy (RLP) has become far more popular and enhanced versions of the p...
Technical articles | 03 Oct 2013
As platform providers begin to follow life offices in supplying trust documentation for their investors, a question will often arise as to whether it is only a "gift trust" that can be used with collective investments. For many years life offices have played an important part in promoting a...
CII Library | Book | Published 2015
A collection of the following "easy steps" guides: "Income tax calculations" ; "Inheritance tax calculations" ; "The taxation of trusts". Relevant calculations are based on the 2015/16 tax year.
CII Library | Book | Published 2015
Trusts and Estates covers the tax planning opportunities, pitfalls and compliance issues involved in starting, running or ending a trust, or dealing with a deceased estate. With a new chapter on trusts for disabled persons and vulnerable beneficiaries, the 2015/16 edition also covers the fol...
Technical articles | 03 Jul 2012
Historically, it was the life offices who introduced financial advisers to the concept of trusts. Whilst some basic trusts had been used with protection life assurance for a very long time, over the years more sophisticated arrangements emerged for use in connection with estate and inherita...
CII Library | Book | Published 2014
The fourth edition has been completely updated and revised to cover all areas of trust taxation but with a greater focus on estate planning. New areas covered include: The statutory residence test - this is considered in detail including pre-and post-emigration tax planning mat...
Technical articles | 01 Jan 2012
One of the main reasons for using trusts is to provide for individuals who cannot look after their affairs themselves. These fall into two categories, the first being children and the second disabled individuals. We have previously dealt with the subject of trusts for children. This month we ...
Technical articles | 01 Dec 2011
Prior to the introduction of the transferable nil rate band in October 2007, the standard inheritance tax (IHT) planning advice for a husband and wife with sizeable assets was to encourage them to both make arrangements, via their Wills, to use their IHT nil rate band (NRB) on the first dea...
Syllabuses | 01 Oct 2011
CII syllabus for AF1 Personal tax and trust planning 2011-12

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