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Technical articles | 01 Jun 2008
Venture capital trusts (VCTs) look very tax efficient, but their performance generally looks less than sparkling:
Technical articles | 12 Jun 2018
A recent question asked by an adviser has raised an issue which, while seemingly straightforward, may not always be so.   Some time ago Mrs C created a “Bypass trust” as a potential recipient of the death benefits under her pension scheme. Like most such trusts, the trust was created with only £1...
Technical articles | 16 Feb 2018
The issues surrounding mental capacity are ever more topical which is not really surprising given the increasingly aging population. Financial planning advisers will come across this issue when dealing with trusts or estate planning generally, especially when considering making gifts, but also wh...
Technical articles | 16 Oct 2017
In Part 1 of this series of 2 articles we explained that chargeable event gains made under life assurance policies (which includes capital redemption policies) owned by individuals or held on non-charitable trusts established by an individual, are potentially subject to income tax. In that articl...
Syllabuses | 01 Sep 2006
CII syllabus for G10 Taxation and trusts 2006
Technical articles | 01 Sep 2006
Under the Finance Act 2006, a settlement for a minor child creates a settlor-interested settlement for CGT purposes (as well as income tax, which was always the case). The result is that the settlor is liable for capital gains tax, not the trust. However, this rule change only applies to se...
Technical articles | 01 Sep 2006
The well-publicised inheritance tax (IHT) and capital gains tax (CGT) changes to trust taxation in schedule 20 of the Finance Act 2006 have a substantial impact on the products used by our profession. This is a brief note of some of the areas to be considered.
CII Library | Book | Published 2018
The new 2018 edition is your essential guide to help you navigate the ever-changingpensions landscape. It contains vital new information on a host of topics including Pensions Taxation for High Earners, NEST, Automatic Enrolment, Risk Management Exercises (including Transfer Incentive and Pension...
Technical articles | 01 Aug 2006
The "relevant property" rules (that is, the discretionary trust IHT rules) apply to all new lifetime trusts created on or after ...

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