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Technical articles | 01 Dec 2011
Prior to the introduction of the transferable nil rate band in October 2007, the standard inheritance tax (IHT) planning advice for a husband and wife with sizeable assets was to encourage them to both make arrangements, via their Wills, to use their IHT nil rate band (NRB) on the first dea...
Syllabuses | 01 Oct 2011
CII syllabus for AF1 Personal tax and trust planning 2011-12
Technical articles | 01 Jun 2011
Couples often own assets in joint names, usually because it is much easier to deal with assets, both during lifetime and following death, as should one of the owners die the title passes to the survivor without the need for any other formalities. When a couple want to make a gift, including...
Technical articles | 01 Apr 2011
The spring brings with it the annual Budget and the new tax year and so it is the right time to review the latest developments in the area of trusts. Whilst there has been nothing new for trustees in the March 2011 Budget, there have been a number of recent interesting developments in this ...
Technical articles | 01 Oct 2010
Last month we looked at the structure, operation, advantages and disadvantages of Discounted Gift Trusts. This month we turn our attention to Loan Trusts. Also, at the end of this article, we look at the scope for lump sum IHT schemes to be subject to the Disclosure of Tax Avoidance Schemes...
Technical articles | 01 Sep 2010
In this third and last part of a series revising the fundamentals of trusts we look at the discretionary trust and its current place in financial planning.
Technical articles | 01 Jul 2010
In the June 2010 Newsletter for Trusts and Estates Practitioners HMRC Inheritance Tax and Trusts claim that, following a small review conducted within its division, they concluded that over 80% of tax returns completed for "bare trusts" were found not to be for bare trusts.
Technical articles | 01 Jun 2010
Lifetime pilot trusts have become more popular since the 2006 changes to the tax treatment of trusts. Are there any issues to consider when leaving assets in your Will to a lifetime trust?
Technical articles | 01 Sep 2009
The hefty IHT treatment applicable to trusts has resulted in the wealthy looking for alternatives to pass assets on to future generations.  Susanne Beveridge says Family Limited Partnerships are worth considering.  For years trusts have been widely used to pass wealth down to the ...

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