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Personal Finance Society
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News items | 17 Feb 2015
Personal Finance Society news update from 28 January 2015 - 10 February 2015, covering Taxation, Investments, and Retirement Planning. Quick Links Taxation and Trusts General Anti-Abuse Rule Strengthening sanctions for tax avoidance Scottish property tax changes HMRC cl...
News items | 02 Feb 2015
PFS news update from 14 January 2015 - 27 January 2015 covering taxation, pensions and investments. Quick Links Taxation and Trusts Online wills database made available to the public Consultation on early closure for tax enquiries Class 2 NICs will be payable via self-asses...
Technical articles | 20 Jan 2015
"The Stone Age did not end for lack of stone, and the Oil Age will end long before the world runs out of oil."
News items | 09 Dec 2014
PFS news update from 19 November 2014 - 2 December 2014 - taxation, investments and pension news.
01 Apr 2014
This presentation offers you a balanced view of smarter beta and active investments. James Crossley will look at the benefits of passive and active investing, review smarter beta and truly active strategis, asses the risk of a purely passive strategy and offer a sensible approach to blendin...
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...
Technical articles | 07 Aug 2013
The good news is that trusts seem to become ever more popular. More investment and life assurance providers seem to be offering different types of trust and there is evidence that trusts are used more frequently in estate planning, both with investments and with protection life policies. Th...
Technical articles | 14 Jan 2013
In last month's article we explained how the gains arising under an investment life insurance contract, such as a single premium bond, would be taxed under the loan relationship rules (LRRs) where the investing company adopts the fair value basis of accounting for such contracts.  This...
- None - | 26 Nov 2012
1. Introduction In the last month's article I set the scene by making the point that it is likely that one or more of the investments owned by a company will be taxed under the loan relationship rules (LRRs) then ran through the fundamentals of how the LRRs operate.  You may need to...

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