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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
06 August 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
05 August 2026
General rules applicable to temporary life policies
The qualifying rules for temporary life policies
04 August 2026
Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning
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
13 March 2026
Non-UK life policies - chargeable events
Chargeable events for international (offshore) life policies
13 March 2026
Marriage/civil partnerships: income tax and personal allowance implications
The main income tax and personal allowance related issues connected with marriage and civil partnership
11 March 2026
Statutory trusts and absolute trusts
Statutory trusts and absolute trusts, what they are and how they are used
11 March 2026
Life policy trusts - an outline
Reasons for using trusts and types of trust
11 March 2026
Business trusts
What business trusts are and key provisions
11 March 2026
Investment taxation comparison - at a glance
The taxation of investments for an individual investor. Note that the below does not apply to a company investor
10 March 2026
Top 5 Links - Investment Bonds, Chargeable Event Gains and tax calculations
Investment Bonds, Chargeable Event Gains and tax calculations
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
06 March 2026
Time apportionment relief
How the tax is calculated when a person liable for the payment of tax on a chargeable event gain has had a period of tax residence outside the UK while their policy has been in force
03 March 2026
Child Trust Fund - introduction
The Child Trust Fund legislation, and how Child Trust Funds interact with Junior ISAs
03 March 2026
Personal portfolio bonds - offshore policies
The regulations on personal portfolio bonds
03 March 2026
Capital redemption policies - chargeable events
Chargeable events for capital redemption policies
03 March 2026
Option agreements
The effect of double and single option agreements
03 March 2026
Business trusts - key considerations
Why use a business trust and key provisions
03 March 2026
The tax implications of share purchase
Tax implications of share purchase chronologically
03 March 2026
Share purchase on critical illness/disability
The choice: double and single option agreements
03 March 2026
Taxation of trust income - general
How UK, and offshore, trust income is taxed
03 March 2026
Policy loans - chargeable events - international (offshore) policies
Policy loans and chargeable events
03 March 2026
Non-UK life policies - chargeable events on part assignments involving co-ownership
Chargeable events on part assignments for life policies
03 March 2026
Funding for the company purchase of its own shares
Comparison of the corporate and personal route of funding for the company purchase of its own shares
03 March 2026
Inheritance tax on transferring assets to a trust during lifetime
The inheritance tax implications of establishing or transferring assets to a trust
Budget Statements & Economic News
Taxation
Pensions
Trusts
Investments
Protection
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