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Technical articles | 21 Mar 2013
In the previous articles in this series I have explained how investment life insurance contracts, such as a single premium bonds, would be taxed in the ownership of a company.  This month I will consider the tax implications where the investments owned by a company are collective inves...
News items | 11 Jan 2016
Personal Finance Society news update from 2 December 2015 to 8 January 2016 on taxation, retirement planning, and investments.
Technical articles | 30 Nov 2015
Personal Finance Society news update from 18 November 2015 - 01 December 2015 on taxation, retirement planning, and investments.
News items | 09 Nov 2015
Personal Finance Society news update from 21 October 2015 - 03 November 2015 on taxation, retirement planning, and investments.
News items | 22 Oct 2015
Personal Finance Society news update from 07 October 2015 - 20 October 2015 on taxation, retirement planning, and investments.
Technical articles | 27 Jun 2013
If you believed the Mayan prophecies, then you'll probably have been pleased to see December 2012 come and go without it being the end of the world. There are many financial advisers who will have been equally relieved that life continued post 31 December 2012 ('R-Day'), the date when the o...
Technical articles | 10 Jun 2013
This month's article concludes the series on the subject of the General Anti-Abuse Rule (the GAAR).  To briefly summarise, the GAAR is a special statutory rule that targets tax avoidance schemes which, because they are complex and/or novel, are outside of the general tax legislation.&n...
Technical articles | 14 May 2013
This month's article continues on the subject of the General Anti-Abuse Rule (the GAAR). The GAAR is a special statutory rule that targets tax avoidance schemes which, because they are complex and/or novel, are outside of the general tax legislation. Only schemes that are abusive are within...
Technical articles | 22 Apr 2013
The subject of tax avoidance and evasion has been headline news for some time bearing in mind that HMRC has estimated that in 2011/12 the "tax gap" (the difference between the tax due and that collected) amounted to £32bn.  Of this it is estimated that avoidance accounted for 14% (£5bn...
 
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