Start Your Free Trial

IDD

10 September 2025
Handy summary of UK trust taxation in a table
UK trust taxation in 2025/26
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
09 September 2025
Bonds as trustee investments
How bonds are taxed when held in trust, including who is assessable to income tax on any chargeable event gain depending on the type of trust created
27 August 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
27 August 2025
By-pass trusts in the flexi-pensions era
The effectiveness of by-pass trusts
20 August 2025
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
11 August 2025
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
06 August 2025
Insurance Premium Tax statistics
HMRC’s latest Insurance Premium Tax (IPT) statistics
28 July 2025
Tax relief on gifts to charities
The income tax, capital gains tax and inheritance tax reliefs on gifts to charities
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 unit 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
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
Budget Statements & Economic News
Taxation
Pensions
Trusts
Investments
Protection
Technical Connection
Check out the Technical Connection social hub...

Technical Connection Ltd, 1st Floor, York House, 23 Kingsway, London, WC2B 6UJ
Email: enquiries@technicalconnection.co.uk

CII & IFP Accredited MMA Finalist 2024 - Best support service provider