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Personal Finance Society
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01 Apr 2014
This presentation offers you a balanced view of smarter beta and active investments. James Crossley will look at the benefits of passive and active investing, review smarter beta and truly active strategis, asses the risk of a purely passive strategy and offer a sensible approach to blendin...
03 Oct 2013
As platform providers begin to follow life offices in supplying trust documentation for their investors, a question will often arise as to whether it is only a "gift trust" that can be used with collective investments. For many years life offices have played an important part in promoting a...
Technical articles | 07 Aug 2013
The good news is that trusts seem to become ever more popular. More investment and life assurance providers seem to be offering different types of trust and there is evidence that trusts are used more frequently in estate planning, both with investments and with protection life policies. Th...
Technical articles | 14 Jan 2013
In last month's article we explained how the gains arising under an investment life insurance contract, such as a single premium bond, would be taxed under the loan relationship rules (LRRs) where the investing company adopts the fair value basis of accounting for such contracts.  This...
- None - | 26 Nov 2012
1. Introduction In the last month's article I set the scene by making the point that it is likely that one or more of the investments owned by a company will be taxed under the loan relationship rules (LRRs) then ran through the fundamentals of how the LRRs operate.  You may need to...
- None - | 06 Nov 2012
In this article, which is the first in a series on the subject of the taxation of corporate investments, I will consider the subject in general terms.  In subsequent articles I will look at the tax treatment of specific investments.
News items | 24 May 2012
The FSA has confirmed guidance that traded life policy investments (TLPIs) are high risk products that should not be promoted to the vast majority of retail investors in the UK. The guidance is an interim measure - the FSA will shortly be consulting on new rules imposing significant restric...
Technical articles | 01 Sep 2011
One of the most successful private investors I know is a self-proclaimed value investor. He claims that while there are times when he underperforms the market as a whole, over the longer term he comes out on top. The reason, in his view, is that he pays particular attention to the value of ...
News items | 01 Jan 2011
This item deals with proposed guidance on Assessing Suitability: Establishing the risk a customer is willing and able to take and making a suitable investment selection . This proposed guidance relates to the Conduct of Business sourcebook (COBS) 9.2 rule(s) in the FSA Handbook. The purpose o...
 

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