Cookies on the PFS website

By using and browsing the PFS website, you consent to cookies being used in accordance with our policy. If you do not consent, you are always free to disable cookies if your browser permits, although doing so may interfere with your use of some of our sites or services. Find out more »

Personal Finance Society
Recently added to my basket
Sorry but there was an error adding this to your basket. Please try adding it again

News items | 01 May 2009
Technical news bulletin for May 2009.
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...
News items | 01 Apr 2009
A technical news bulletin for April 2009.
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 ...
News items | 01 Mar 2009
Technical articles | 01 Jun 2008
Venture capital trusts (VCTs) look very tax efficient, but their performance generally looks less than sparkling:
Technical articles | 01 Nov 2007
The nil rate band discretionary will trust still has a role.
Technical articles | 01 Jul 2007
HMRC has issued draft proposals for raising the reporting limits of chargeable lifetime transfers and exempting trusts from delivering accounts for chargeable events on which no tax arises. Discounted gifts schemes arranged after 5 April 2007 with gross investments of up to £210,000 would n...
Technical articles | 01 Apr 2007
HMRC has announced that "In the light of the further advice that we have received, [we] can now confirm that we consider that an absolute trust for a minor is not a settlement for IHT purposes". HMRC explains that the discretion given to trustees of bare trusts under section 31 of the Trust...

Only show:

Search by date: