Offshore Bonds

22 September 2026

Discounted gift trust using an international/offshore capital redemption bond
The structure and operation of a discounted gift trust using an international (offshore) capital redemption bond

22 September 2026

The computation of gains under life policies and capital redemption policies
How chargeable event gains are calculated

15 September 2026

Tax implications for corporate investment
Considerations to take into account when investing corporate funds

09 September 2026

Case study - bonds - what are lives assured and why do we need them?
How important lives assured are under a bond and the consequences of their death

08 September 2026

Company owned policies
The tax treatment of company owned policies

08 September 2026

Case study: unit trust or OEIC portfolio feeding ISAs post the reduction in the annual exempt amount
Since the reduction in the annual exempt amount (AEA) for capital gains tax (CGT) it is getting more problematic to feed a clients ISA from unit trusts or OEICs. What else can be used to ensure clients utilise their full Ł20,000 ISA allowance?

07 September 2026

Case study - why should clients consider investment bonds as part of their investment portfolio?
With all the different investment vehicles available to clients, how bonds stack up against alternative wrappers. In this case study we are going to take a look at why bonds should be considered as part of your client’s overall investment portfolio

07 September 2026

Case study: should a client top up their existing bond or take out a new bond?
When a client holds bonds as part of their investment portfolio and has more money to invest, whether it is wise to top up an existing bond or whether you should advise them to take out a new bond. All of the things you ought to consider when you are asked this question by your clients

03 September 2026

Capital redemption policies - an introduction
The treatment of capital redemption policies

27 August 2026

Case study: alternative wrappers in retirement
Other ways to provide a regular payment stream in retirement as an alternative to the traditional pensions that lots of clients rely on when they retire and why bonds can be a useful part of your client’s portfolio in planning for retirement

26 August 2026

Case study - bonds and whether I should recommend an onshore bond or an offshore bond?
How do you decide whether an onshore bond is right for your client compared to an offshore bond?

25 August 2026

Comparison of bonds and unit trusts/OEICs - a case study
Should I recommend life assurance bonds or unit trusts/OEICs?

24 August 2026

Case study: taking money out of international bonds
The consequences of exceeding the 5% cumulative allowance or surrendering segments of an international (offshore) bond

21 August 2026

Case study: bonds, what are excess events and are they always bad for clients?
Bond taxation and partial withdrawals. The consequences of exceeding the 5% cumulative allowance on an onshore bond

06 July 2026

Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments

22 June 2026

Introduction to long term care
The background to the long term care problem

19 June 2026