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Qualification unit
The objective of this unit is to develop in depth financial planning skills related to personal tax and trusts.
Qualification unit
The objective of this unit is to develop knowledge and understanding of the UK taxation system, and the ability to analyse the taxation treatment of individuals and trusts during the investment advice process. Download 2017-2018 syllabus »  
Technical articles | 08 Feb 2016
One of the questions that is frequently asked by clients of Technical Connection relates to the liability to tax of the settlor of a trust. Many questions appear to stem from a misunderstanding of the term "settlor". This month we seek to clarify some of the issues using a case study. It is...
Technical articles | 11 Jul 2013
Some time ago we considered this subject, especially in the context of the Court of Appeal decision in Murphy v Holland and others (2003), EWCA Civ 1862. There has been a new, albeit High Court, decision on this subject which has raised quite a few questions. Although the case was decided l...
Technical articles | 15 May 2013
Last month we considered the tax and legal fundamentals of trustee investment in the light of the tax changes taking place from 6 April 2013.  We concluded that the changes and the beginning of the new tax year should provide a good opportunity to contact trustee clients with a view to...
Technical articles | 22 Apr 2013
As announced in the Budget 2012, the additional rate of income tax paid by individuals has come down from 50% to 45% from 6 April 2013.  In line with this the rates of income tax paid by trustees of discretionary trusts have also reduced from 42.5% to 37.5% for dividend income that is ...
26 Feb 2014
Possibly because more people use trusts these days, especially with the growth in the Relevant Life Policy (RLP) market (where a trust of the policy is an essential part of the arrangement), the subject of appointment, retirement and removal of trustees has become more popular of late.
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...
CII Library | Book | Published 2017
Contents: Part 1: Fundamentals of Equity and Trusts 1. Introduction 2. Understanding the Trust Part 2: Express Trusts3. Certainty in the Creation of Express Trusts 4. The Rights of Beneficiaries and the Beneficiary Principle 5. Formalities in the Creation of Express Trusts 6. Secret Trus...
 
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