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16 September 2026
By-pass trusts and pension death benefits in more detail
Establishing by-pass trusts and the rules around by-pass trusts and HMRC's Trust Registration Service
16 September 2026
By-pass trusts in the flexi-pensions era
The effectiveness of by-pass trusts
15 September 2026
Discretionary loan trust - making repayments to the settlor
The options available to trustees of a discretionary loan trust when making loan repayments back to the settlor
15 September 2026
Tax implications for corporate investment
Considerations to take into account when investing corporate funds
15 September 2026
Friendly societies - consultation outcome
The Law Commission’s review of the friendly society legislation
11 September 2026
Mortgage protection policies
How mortgage protection policies work, the Bank of England (BoE)’s Money and Credit Statistical Release and the Financial Conduct Authority (FCA)’s and the Prudential Regulatory Authority (PRA)’s joint publication on mortgage lending statistics
11 September 2026
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
09 September 2026
Decumulation considerations
Factors which need to be considered when looking at the provision of income when being drawn down from pensions, ISAs, bond funds or general investment accounts
09 September 2026
Bonds check list. Information needed when dealing with investment bonds inside trusts, including loan trusts - a case study
When you are dealing with investment bonds inside trusts, whether it’s the death of the settlor, or the client or trustees want to re-arrange assets or distribute some of the trust fund, what information you need from your clients
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 £20,000 ISA allowance?
07 September 2026
Taxation of policy proceeds - cover on shareholding directors
Taxation of the sum assured - personal and corporate policies
07 September 2026
Transfer of benefits to the employee during their lifetime - cover on non-shareholding employees
Tax treatment on assignment of the policy or payment of the proceeds to the employee
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
04 September 2026
Business protection for sole traders
Business protection for sole traders. How not to miss a great market and client focussed opportunity
04 September 2026
The evolution of the annuity market
The key stages in the evolution of the annuities and at retirement market in the UK
04 September 2026
When should I use a spousal by-pass trust - a case study
What is a spousal by-pass trust, should I use one and how do I set it up?
04 September 2026
Trusts - single or joint settlor - a case study
When recommending trusts for clients, whether you should suggest a joint settlor trust or single settlor trusts and if it matters
04 September 2026
Loan trusts and the rules on multiple settlements
The rules on multiple settlements which are designed predominantly to catch a popular will planning strategy where a substantial gift is made on death across a series of lifetime ‘pilot’ trusts. Closer inspection of the provision reveals that there are limited situations where loan trust arrangements created during lifetime could be brought within the scope of the rules on the settlor’s death
03 September 2026
Why trustees use bonds as trustee investments - a case study
Why bonds can be a useful investment as part of a client’s overall portfolio. Bonds can be particularly useful for trustees when it comes to choosing investments for trusts
02 September 2026
Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning
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?
26 August 2026
Case study - do you know the consequences and potential problems of paying life policy premiums?
The impact on the client’s inheritance tax position where premiums are not exempt
25 August 2026
Case study - where do you start with IHT planning for clients?
When you discover that your clients have grown their wealth over their nil rate bands, where to start with their inheritance tax (IHT) planning
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
14 August 2026
Family income policies and mortgage protection policies
The qualifying rules for family income policies and mortgage protection policies
11 August 2026
Loan plan case study - dealing with the outstanding loan on death
Why you need to inform clients that they ought to consider a codicil to their Will to deal with the outstanding loan on death
11 August 2026
Discounted Gift Trusts - it's not all about the discount - a case study
What it means if your clients are declined for a discount
10 August 2026
Case study - what is a gift trust and when would you use it?
Gift trusts and their uses. Whether it’s for inheritance tax planning, intergenerational planning or retaining control there is a range of trusts that your clients can use
07 August 2026
Insurance premium tax
The latest insurance premium tax statistics, and the effect of insurance premium tax on private medical insurance
05 August 2026
General rules applicable to temporary life policies
The qualifying rules for temporary life policies
03 August 2026
The Burnham Social Care Announcement
Andy Burnham's ‘new path to fix social care together’. Meanwhile some forgotten legislation addressing the subject remains on the statute book
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
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?
17 July 2026
Uninsured medical costs
The tax liability of an employer paying an employee’s uninsured medical treatment
17 July 2026
Group medical insurance policies
The availability of group medical insurance policies
13 July 2026
Definition of keyperson cover, and positioning cover with businesses
Keyperson cover and how to position it with businesses
13 July 2026
Introduction to partnership succession - problems and solutions
How to ensure that the continuing partners can continue the partnership and the family is compensated
10 July 2026
Family partnerships - business succession
Succession in family firms - key considerations
10 July 2026
Automatic accrual arrangements
Practical and tax considerations of automatic accrual
09 July 2026
Partnership succession on planned retirement
Funding for succession on retirement
09 July 2026
Partnership succession following critical illness/disability
The choice: double and single option agreements
08 July 2026
Charity investments
Rules for investment of charity funds including providing investment advice
08 July 2026
Arranging for share purchase on the death or serious illness of owners of private limited companies - an outline
How to ensure that shares pass to the continuing shareholders and the family receives reasonable compensation
07 July 2026
Tax relief on gifts to charities
The income tax, capital gains tax and inheritance tax reliefs on gifts to charities
06 July 2026
Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments
06 July 2026
Trust Registration Service (TRS): new registration requirements and exemptions
Amendments to the Money Laundering Regulations made last month, which introduce an exemption from the requirement to register on the TRS for certain small trusts; and extend the two-year ‘grace period’ that applies to trusts created by Will, to those created by deed of variation
03 July 2026
Top 5 links - long-term care
Long-term care
29 June 2026
Securing probate - what you need to know
What is involved in the administration of an estate of a deceased person
29 June 2026
Loan trusts - what you need to know
How a Loan Plan works
24 June 2026
Trusts, bonds and long term care - what you need to know
What counts towards the capital limit and what assets will be disregarded. What counts as deliberate deprivation
22 June 2026
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
22 June 2026
Introduction to long term care
The background to the long term care problem
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
16 June 2026
Inheritance tax after trust creation
The IHT implications for a trust after its creation
15 June 2026
Probate factsheet
The relevant procedures for executors following the death of an individual
12 June 2026
UK life policies - chargeable events on part assignments involving co-ownership
Chargeable events on part assignments of life policies
11 June 2026
Losses on single premium investment bonds
How deficiency relief works
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
10 June 2026
Trust tax returns and payment of tax
Which forms and when do the trustees have to submit them to HMRC?
08 June 2026
Investment bonds: calculating the tax on a chargeable event gain
The full six-step HMRC method to ensure that the correct tax liability (and top-slicing relief) is calculated. Here, we set out the process and include a suggested pro forma for 2025/26 and 2026/27
05 June 2026
Death benefits - Pension Term Assurance
The rules relating to Pension Term Assurance (PTA)
03 June 2026
Personal portfolio bonds - UK life policies
The legislation on personal portfolio bonds
02 June 2026
Chargeable events under single premium bonds and death
The chargeable event and IHT position on death in relation to single premium life assurance bonds
02 June 2026
UK life policies - chargeable events
Chargeable events for life policies
01 June 2026
IHT on settled property - an overview
Inheritance tax on settled property
28 May 2026
IHT and estate protection - using term assurance and gift inter-vivos policies to protect your clients' lifetime gifts from IHT
How to use term assurance and gift inter-vivos protection policies effectively to protect lifetime gifts
21 May 2026
The High Income Child Benefit Charge (HICBC) - what you need to know
What the charge is based on, how it is calculated and what options are available to the taxpayer
21 May 2026
Annuities
The working of annuities
19 May 2026
What is keyperson insurance?
What is keyperson Insurance, why you need to know about it, why clients may need it and a basic overview of how it is taxed
18 May 2026
Short term and fixed term annuities - a summary
The current retirement flexibility rules which were effective from 6 April 2015
18 May 2026
Medical treatment benefits
How medical check-ups and treatment inside and outside the UK are treated as a benefit
14 May 2026
Taxation of trust income - anti-avoidance provisions, etc.
Anti-avoidance provisions and other miscellaneous provisions related to taxation of trust income
14 May 2026
Handy summary of UK trust taxation in a table
UK trust taxation in 2026/27
13 May 2026
The personal allowance
Availability and nature of the personal allowance and how it can become restricted
13 May 2026
Partnership share purchase - commerciality and premium equalisation
How to achieve commerciality by equalising premium payments
11 May 2026
Single premium investment bond based IHT plans - an outline
The use of trusts in connection with single premium investment bonds for IHT planning
08 May 2026
Bonds as trustee investments - a quick guide
Special considerations of bonds and trusts
06 May 2026
Tax treatment of pre-owned assets (POAT)
The tax treatment of pre-owned assets (POAT)
29 April 2026
The importance of dealing with any outstanding loan on a loan trust
The options available for dealing with any outstanding loan on a loan trust/loan plan
27 April 2026
Separation and divorce/dissolution
The effect of separation and divorce/dissolution on taxation and pensions
27 April 2026
Reducing exposure to the 45% rate
The 45% rate of tax. It should be a spur for affected couples to ensure they are taking full advantage of both of their allowances and lower rate tax bands, and all available reliefs
23 April 2026
Loan trusts - how to deal with any outstanding loan on the death of the settlor
The implications on death of a settlor of a loan plan and how to avoid tax complications on a subsequent bond encashment
20 April 2026
Valuations for IHT
How assets are valued for inheritance tax
13 April 2026
Support for Mortgage Interest benefit
Support for Mortgage Interest (SMI) and the latest SMI statistics
06 April 2026
Absolute/Bare Discounted Gift Trust - assessment of chargeable event gains
Where a bond is held subject to an absolute discounted gift trust, are chargeable event gains assessed on the settlor or the beneficiaries or both, and in what circumstances?
02 April 2026
Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime
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
01 April 2026
Back to back
Back to back. The purchase of an annuity results in an immediate reduction in the estate for IHT. However, in this period of low and seemingly stable interest rates they may require closer consideration before use
27 March 2026
Trust Registration Service - non-taxable trusts
The registration of non-taxable trusts
27 March 2026
Trust Registration Service - taxable trusts
TRS requirements in relation to taxable trusts
27 March 2026
Trust Registration Service - fundamentals
Who, how and when to register a trust with HMRC
25 March 2026
A reminder of forthcoming changes to tax rates impacting savings, collectives and investment bonds
The differing consequences for individual taxpayers of the increases in dividend tax rates and savings tax rates for wrapper returns
24 March 2026
ISAs in financial planning
Using ISAs in financial planning
24 March 2026
Gifting assets and local authority assessment
The practical implications of gifting assets on the provision of care by the local authority. Rules on deliberate deprivation. Relevant case law
24 March 2026
Long-term care insurance - an overview
The benefits and taxation of long-term care insurance policies
24 March 2026
Qualifying ISA investments
The investments that can be held inside an ISA
23 March 2026
Collective investments v insurance products
The tax implications of investment portfolio wrapper choice
20 March 2026
Taxation fundamentals for children
Income tax, capital gains tax and the settlement anti avoidance rules
20 March 2026
Financial products in funding for the costs of education
The role financial products have in financial planning for children - the full range of retail products available for children and the tax implications
19 March 2026
Use of trusts in financial planning for children
How trusts can better enable the financial and non financial objectives of those providing for children
19 March 2026
Legal fundamentals of contracting with/for children
The key legal issues connected with contracting with and for minors
Budget Statements & Economic News
Taxation
Pensions
Trusts
Investments
Protection
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