Case Studies

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

24 September 2025

Using pension contributions to reduce bond tax - a case study
Tax on chargeable event gains. How a pension payment, in certain cases, can reduce or eliminate the tax charge on a chargeable event gain

22 September 2025

Tax relief for personal pension individual contributions (employed) - a case study
The annual allowance considerations for an employed individual paying into a personal pension

22 September 2025

Tax relief for personal pension contributions (self-employed) - a case study
The criteria for tax relief to be given for a self-employed individual paying into a personal pension and how that tax relief works

17 September 2025

CGT on property sales & EIS investments - a case study
The CGT on the sale of a UK residential property, by a UK resident, which must be paid within 60 days of completion of the contract. This needs to be taken into account when making EIS investments to defer the payment of CGT

15 September 2025

Annual allowance considerations for an employer pension contribution - a case study
The annual allowance considerations for an employer paying into a personal pension

09 September 2025

Case study - a comparison between discretionary and absolute trusts
The differences and the pros and cons of using discretionary and absolute trusts. Trusts can be used to mitigate inheritance tax (IHT), to protect vulnerable beneficiaries and to provide future generations with a legacy. Most types of trust have the option of using either an absolute version or a discretionary version