Later Life

23 April 2025

Small pots and triviality - what you need to know
The rules regarding the commutation of small personal pension pots and small occupational pension scheme benefits, and the rules regarding the payment of a trivial commutation lump sum

15 April 2025

Flexi-access drawdown (FAD)
The working of flexi-access drawdown, which was introduced on 6 April 2015

02 April 2025

SIPP fundamentals
The fundamentals of self-invested personal pensions

17 March 2025

A useful guide to inheritance tax computations
Calculating the amount of inheritance tax payable

12 March 2025

Basic principles of inheritance tax
The basics of inheritance tax

28 February 2025

Tax year end planning checklist for individuals - 2024/25 tax year
Suggested planning considerations for individuals for the end of the tax year

21 January 2025

Pension Commencement Lump Sum
How to calculate the maximum tax-free Pension Commencement Lump Sum (PCLS) entitlement

15 January 2025

Will formalities, typical content and practical effect
How and why make a valid Will

10 January 2025

Survivorship and commorientes
Special provisions where individuals die at the same time or within a short time of each other

10 January 2025

Wills and tax planning
Use of Will provisions to save tax

19 December 2024

How an individual can provide for the later costs of care
Ways in which a person can provide for the possible future costs of care

18 December 2024

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

17 December 2024

Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages

17 December 2024

Loan trusts - loan only using a flexible/discretionary trust
Structure and operation of flexible/discretionary loan trusts

13 December 2024

Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for

12 December 2024

Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts

11 December 2024

Loan trusts - gift and loan using a flexible/discretionary trust
Structure and operation of flexible/discretionary gift and loan trusts

12 November 2024

Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime

12 November 2024

Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives

08 November 2024

Maintenance payments
Availability and nature of relief for maintenance payments

04 November 2024

The residence nil rate band - a detailed overview
The residence nil rate band and its impact on planning

01 November 2024

The married couple's age allowance
Availability and nature of married couple�s age allowance relief