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Technical articles | 01 Dec 2009
HMRC put the pressure on tax avoidance and evasion: Changes to trust income accumulation rules: Equity raising - know your rights: The Pre-Budget Report (PBR) proposals on pensions tax relief.
Technical articles | 01 Dec 2009
UK resident non-domiciled investors can (with certain exceptions) access the remittance basis of taxation on foreign source income and capital gains through paying a yearly £30,000 charge to the UK tax authorities.
Technical articles | 01 Sep 2009
With the imminent arrival of the 50% top rate, investors should be alert to any asset class offering tax-free returns. So the scene is set for a surge of interest in venture capital trusts (VCTs).
Technical articles | 01 Aug 2009
John Woolley of Technical Connection explains how tax-planning can help mitigate the potential tax liabilities of a surviving spouse who inherits lump sum death benefits.  Introduction.  Registered Pension plans benefit from inheritance tax advantages.  They are normally cons...
Technical articles | 01 May 2009
Sometimes individuals may find it difficult to make a decision over the ultimate destination of their estate. In such a case it is possible to postpone the choice of beneficiaries until the very last moment or, indeed, leave the decision up to the trustees by including in a will a discretio...
Technical articles | 01 Apr 2009
By including appropriate trust provisions in a will, a testator can determine in some detail how his or her assets should be dealt with, who should benefit and in what circumstances. Although the testator is free to determine the beneficial rights of the individuals, restrictive provisions ...
Syllabuses | 01 Sep 2000
CII syllabus for G10 Taxation and trusts 2000.
Technical articles | 01 Nov 2007
The nil rate band discretionary will trust still has a role.
Syllabuses | 01 Oct 1999
CII Syllabus for G10 Taxation and Trusts 1999

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