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Technical articles | 01 Oct 2009
There can be unintended consequences of adding to a client's existing unsecured income fund in certain circumstances. These include:
News items | 01 Sep 2009
Financial Solutions | 01 Sep 2009
The full issue of Financial Solutions Sept/Oct 2009. Articles include: Equity release; Investing in gold; Tax planning for couples, Offshore taxation; and Family limited partnerships.
Technical articles | 01 Sep 2009
Technical Connection provides a consideration of independent taxation and the 50% income tax rate.  The annoucement of a 50% income tax rate (42.5% for dividends) to apply from 6 April 2010 to taxable income in excess of £150,000, together with the loss of the standard personal allowan...
News items | 01 Aug 2009
A technical news bulletin for August 2009
Technical articles | 01 Aug 2009
2009's Budget focused heavily on economic figures and forecasts, as expected, and included one or two headline grabbing proposals. The following points are especially relevant to insurance and financial services: Trade credit insurance scheme - companies will benefit from the increased cert...
Technical articles | 01 Aug 2009
The Government's recent budget slashing tax relief on pension contributions has massive implications for pensions planning. Nina Montagu-Smith reports on the less than popular measures
Technical articles | 01 Aug 2009
Since 1984, special tax rules have applied to the business of furnished holiday lettings (FHL). These rules give FHL some of the tax reliefs afforded to trading businesses provided certain conditions are satisfied.
Technical articles | 01 Aug 2009
This article will consider each of the investment easements recently agreed by HMRC, as follows: restructuring borrowing and remortgaging, security and charging orders, renegotiating leases and transfers of assets between pension providers where lending was originally established with the c...

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