IDD

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

18 January 2025

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

13 January 2025

Will trusts, types, investments and advantages
What a Will Trust is, types of Will Trusts, Will Trusts and children, Will Trust investments and advantages of Will Trusts

10 January 2025

Wills and tax planning
Use of Will provisions to save tax

07 January 2025

Investing for children - what you need to know
The rules to consider when investments are made for the benefit of, or on behalf of, minor children

07 January 2025

Long term care - the Casey commission
The new commission to examine social care in England