Case Studies

02 April 2026

IHT benefits of setting up a loan trust - case studies
How a loan trust could be a suitable estate planning solution for those who are unsure whether or not they require access or wish to make a gift

31 March 2026

VCT tax relief clawback case study
How to calculate the value of income tax relief clawed back by HMRC when VCT shares are disposed of within the five-year minimum holding period

27 March 2026

Transferable business relief and agricultural relief allowance - a case study
How the transferable inheritance tax business relief and agricultural relief allowance works in practice

25 March 2026

The inheritance tax 14-year rule - a case study
How the “14-year rule” operates for inheritance tax purposes

25 March 2026

EIS loss relief case study - claiming loss relief within three years of EIS share acquisition
How to calculate available loss relief when there is a realised loss of value of EIS qualifying shares within the three-year minimum holding period

23 March 2026

AIM shares and replacement property relief - a case study
The inheritance tax position where someone uses replacement property relief with the aim to attract 100% business relief

10 March 2026

Chargeable event gains and the confusion with loss of the personal allowance - a case study
How chargeable event gains can reduce availability of the personal allowance

02 March 2026

Mini case studies illustrating how savings income is taxed
How the starting rate band and the personal savings allowance applies to an individual’s savings income

27 February 2026

Case studies - salary, dividend or pension contribution? Looking forward to 2026/27
The optimum way for a shareholding director to extract money from their profitable private company: salary/bonus, dividend or pension contribution?

03 February 2026

Nominations, lump sum and income death benefits and the taxation of those benefits - a case study
Who may benefit from beneficiaries' flexi-access drawdown on the member’s death and in what circumstances

10 December 2025

Current tax year provides final opportunity to obtain 30% income tax relief on VCT investment
The pros and cons of VCTs, with VCT income tax relief reducing to 20% from 2026/27. Investors may wish to act now to benefit from higher “up-front” relief

10 November 2025

Application of allowances and exemptions in relation to income and capital gains - four case studies
How the personal income tax allowances and capital gains tax annual exemption is applied against various sources of income and capital gains

10 November 2025

Interaction of the income tax personal allowance against capital gains - three mini case studies
How capital gains are taxed in cases where clients may have little or no other income

05 November 2025

Maximising pension contributions before the end of the tax year - key points and case studies
The key things to consider when advising clients with end of tax year pension planning