Case Studies

31 July 2026

How to leave a legacy for children with special educational needs or learning difficulties - a case study
Leaving a legacy either in lifetime or on death to a family member who has special educational needs (SENDS). If your clients have a family member who has special educational needs (SENDS), they may not be able to deal with their own finances as they enter into adulthood. It’s important to help your clients make the right choices when it comes to leaving a legacy either in lifetime or on death to those individuals

31 July 2026

When to use term assurance for IHT planning - a case study
Different types of term assurance and their uses in IHT planning

31 July 2026

Taper relief for potentially exempt transfers (PETs) - a case study
Inheritance tax (IHT) planning for the elderly, which can be problematic, especially if there is a chance that they will not survive seven years. Taper relief on PETs can be useful in these circumstances

31 July 2026

A case study - what happens to your client's investments on death?
The most common investments and what happens on death and what are the tax consequences. There seems to be some confusion as to what happens to your client’s investments when they die. Do they automatically pass to their spouses/partners or family on death?

19 June 2026

Local Authority care fees assessment - case studies
How a Local Authority assesses an individual’s assets, to determine whether they are eligible for assistance with care fees. How individual and jointly owned assets are tested and the application of capital and income tariffs

10 June 2026

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

09 June 2026

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

09 June 2026

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

28 May 2026

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

28 May 2026

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

14 May 2026

Case studies: maximising the use of your client's personal allowances
How to apply personal allowances in the correct and most tax effective way

28 April 2026

Periodic charges and multiple trust planning - a case study
Reducing IHT on periodic charges through multiple trust planning

23 April 2026

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

21 April 2026

Maximising pension contributions - DC schemes - what you need to know
How tax relief is granted on member and employer pension contributions and how tax relief on contributions will be restricted by the annual allowance

20 April 2026

Enterprise Investment Scheme - tax reliefs in practice - a case study
Application of the tax reliefs offered by Enterprise Investment Schemes

16 April 2026

EIS losses - case studies
EIS losses and what happens on death

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?