IDD

25 July 2025

Charity investments
Rules for investment of charity funds including providing investment advice

24 July 2025

Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments

23 July 2025

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

23 July 2025

TRS and the results of the new anti-money laundering consultation.
The results and the Government’s responses to HM Treasury’s consultation on improving the effectiveness of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (the MLRs) which place requirements onto a range of businesses to identify and prevent money laundering and terrorist financing. Here we focus on the Trust Registration Service changes

22 July 2025

Comparison of bonds and units trusts/OEICs - a case study
Should I recommend life assurance bonds or unit trusts/OEICs?

15 July 2025

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 2024/25 and 2025/26

10 July 2025

UK life policies - chargeable events
Chargeable events for life policies

10 July 2025

Bond tax - confirmation of the earliest date at which the change to top slicing rules can be applied from
A recent case in which the judges concluded that the date on which HMRC’s flawed top-slicing relief calculations ceased to fall within the meaning of practice generally prevailing was 28 September 2017

03 July 2025

What is Long Term Care?
What is Long Term Care, why we need to know about it and what is asset deprivation

28 June 2025

Tax relief on gifts to charities
The income tax, capital gains tax and inheritance tax reliefs on gifts to charities

26 June 2025

Valuations for IHT
How assets are valued for inheritance tax

24 June 2025

IHT on settled property - an overview
Inheritance tax on settled property

13 June 2025

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

06 June 2025

Dormant Assets Scheme - further expansion of funding for good causes
The Government’s ambitions to broaden the reach and amplify the impact of the Dormant Assets Scheme

03 June 2025

The personal allowance
Availability and nature of the personal allowance and how it can become restricted

22 May 2025

Annuities certain
What annuities certain are and how they are taxed

22 May 2025

Offshore purchased life annuities
Offshore purchased life annuities owned by UK residents

22 May 2025

Taxation of the annuitant
How a purchased life annuity is taxed in the hands of the annuitant

22 May 2025

The main types of purchased life annuity
The main types of purchased life annuity

22 May 2025

Taxation of a purchased life annuity
How a purchased life annuity is taxed

21 May 2025

The main features of a purchased life annuity
The main features of a purchased life annuity

21 May 2025

Medical treatment benefits
How medical check-ups and treatment inside and outside the UK are treated as a benefit

20 May 2025

The latest financial services regulatory news
Financial services regulatory news from the Financial Conduct Authority (FCA), Prudential Regulatory Authority (PRA) and HM Treasury websites

06 May 2025

The Casey Commission - terms of reference
The Government’s terms of reference for the commission to examine social care in England (aka the Casey Commission)

29 April 2025

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

10 April 2025

Annuities
The working of annuities

10 April 2025

Short term and fixed term annuities - a summary
The current retirement flexibility rules which were effective from 6 April 2015

09 April 2025

Separation and divorce/dissolution
The effect of separation and divorce/dissolution on taxation and pensions

09 April 2025

The evolution of the annuity market
The key stages in the evolution of the annuities and at retirement market in the UK

25 March 2025

Company owned policies
The tax treatment of company owned policies

25 March 2025

Corporate investment - what you need to know
The special rules applicable to companies when they invest into investment bonds, Unit Trusts or Open Ended Investment Companies (OEICs)

25 March 2025

Tax, trusts and protection related news to 21 March 2025
Weekly tax, trusts and protection news not featured in our main bulletins

17 March 2025

Tax treatment of pre-owned assets (POAT)
The tax treatment of pre-owned assets (POAT)

17 March 2025

Pre-owned assets tax (POAT) and life policies in trust
Impact of POAT on different life policy trusts

17 March 2025

Gifts with reservation
The gift with reservation of benefit provisions

17 March 2025

Friendly societies - new consultation
The Law Commission’s review the friendly society legislation

28 February 2025

Loan trusts - what you need to know
How a Loan Plan works

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

27 February 2025

New life expectancy figures
The Office for National Statistics updated life expectancy calculations. For pensioners, the new life expectancy projections are not great news

24 February 2025

New ONS stats on longevity
The 100-year life and the implications for financial planning

18 February 2025

Trust Registration Service - taxable trusts
TRS requirements in relation to taxable trusts

13 February 2025

Statutory trusts and absolute trusts
Statutory trusts and absolute trusts, what they are and how they are used

13 February 2025

Life policy trusts - an outline
Reasons for using trusts and types of trust

12 February 2025

Flexible trusts with power of appointment
Key differences between pre-22 March 2006 and post 21 March 2006 flexible trusts with power of appointment

12 February 2025

Discretionary and accumulation and maintenance trusts - a quick guide
Key characteristics of discretionary and accumulation and maintenance trusts

06 February 2025

Trust Registration Service - non-taxable trusts
The registration of non-taxable trusts

04 February 2025

Tax returns and payment of tax
Which forms and when do the trustees have to submit them to HMRC?

04 February 2025

Taxation of trust income - general
How UK, and offshore, trust income is taxed

04 February 2025

Tax, trusts and protection related news to 31 January 2025
Weekly tax, trusts and protection news not featured in our main bulletins

31 January 2025

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

31 January 2025

By-pass trusts in the flexi-pensions era
The effectiveness of by-pass trusts

28 January 2025

The 'relevant property regime' - an in-depth analysis
The inheritance tax treatment of discretionary trusts and all trusts subject to the same IHT regime post-Budget 2006