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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
04 March 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
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
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
02 March 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
02 March 2026
Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning
25 February 2026
Tax year end planning checklist for individuals - 2025/26 tax year
Suggested planning considerations for individuals for the end of the tax year
23 February 2026
Securing probate - what you need to know
What is involved in the administration of an estate of a deceased person
18 February 2026
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)
17 February 2026
Investment bonds as trustee investments
The suitability of investment bonds as trustee investments - with emphasis on taxation
16 February 2026
Trustee investments: an outline of trustees' powers and duties
The law as it relates to trustee investments
16 February 2026
ABI sales data on pension annuities
Pension annuities. Association of British Insurers (ABI) data shows pension annuity sales increased again in 2025
12 February 2026
Nil rate band planning with cash and investments - what you need to know
How to make the best use of the nil rate bands including the residence nil rate band
05 February 2026
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
05 February 2026
Reversionary and carve-out trusts - tax implications
Special provisions applying to reversionary and carve-out trusts
05 February 2026
Reversionary and carve-out trusts
Key provisions and uses of reversionary and carve-out trusts
05 February 2026
Taxation of trusts and trustee investment strategies
Trust taxation and its impacts on investment strategies of trustees
03 February 2026
IHT implications of life policy trusts where the settlor cannot benefit
IHT implications of life policy trusts where the settlor cannot benefit, excluding business trusts, reversionary trusts, carve-out trusts and any special inheritance trusts
03 February 2026
Beneficiaries paying premiums under protection policies held in trust
The merits in, and tax implications of, adult beneficiaries paying premiums under IHT providing protection plans
03 February 2026
Interest in possession trusts and bare trusts
Interest in possession trusts and bare trusts, key relevant planning and tax points
03 February 2026
Providing for inheritance tax (IHT) on death through life assurance - what you need to know
How a life assurance policy can be used to insure against the possibility of an IHT liability and what type of policy is appropriate
03 February 2026
Flexible trusts with power of appointment
Key differences between pre-22 March 2006 and post 21 March 2006 flexible trusts with power of appointment
03 February 2026
Discretionary and accumulation and maintenance trusts - a quick guide
Key characteristics of discretionary and accumulation and maintenance trusts
02 February 2026
Unit trusts, OEICs and investment trusts as trustee investments
When unit trusts, OEICs or investment trusts may be appropriate trustee investments - focused particularly on tax
26 January 2026
Chargeable event gains - recalculating a wholly disproportionate gain
Recalculating a wholly disproportionate gain on a ‘just and reasonable’ basis
22 January 2026
Loan trusts - 'same-day' additions where there are multiple settlements
The inheritance tax implications where the settlor waives the loan in favour of the trust either in lifetime or on death
15 January 2026
IHT planning: an outline
Background to planning, disclosure of tax avoidance schemes, powers of attorney and validity of gifts for IHT purposes
07 January 2026
Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death
05 January 2026
IHT planning through life policy trusts - a summary of the impacts of Finance Act 2006
The main impact of FA 2006 changes on new and existing life policy trusts
02 January 2026
Loan trusts - loan only using a flexible/discretionary trust
Structure and operation of flexible/discretionary loan trusts
31 December 2025
Loan trusts - gift and loan using a flexible/discretionary trust
Structure and operation of flexible/discretionary gift and loan trusts
30 December 2025
Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts
30 December 2025
Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for
29 December 2025
Loan trusts - what you need to know
How a Loan Plan works
15 December 2025
Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages
12 December 2025
Discounted Gift Trusts - what you need to know
The ability to make a lifetime gift that is effective for inheritance tax while retaining access to a regular flow of capital payments by using a Discounted Gift Trust
10 December 2025
Pre-owned assets tax (POAT) and life policies in trust
Impact of POAT on different life policy trusts
10 December 2025
Tax treatment of pre-owned assets (POAT)
The tax treatment of pre-owned assets (POAT)
09 December 2025
Gifts with reservation
The gift with reservation of benefit provisions
09 December 2025
Autumn Budget 2025 consequences: investment bonds and collectives
The differing consequences of the increases in dividend tax rates and savings tax rates for wrapper returns
12 November 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
12 November 2025
The person on whom chargeable event gains are assessed to tax
Who pays the tax on a chargeable gain
12 November 2025
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
11 November 2025
Investment bonds and the chargeable event tax regime - what you need to know
The fundamentals of investment bond taxation for individuals and trusts
11 November 2025
CGT and assets relevant to financial planning
The basic principles of capital gains tax in relation to investments
07 November 2025
The computation of gains under life policies and capital redemption policies
How chargeable event gains are calculated
06 November 2025
Practical impact of trustees investment duties
The Trustee Act 2000, which has had a fundamental impact on trustees’ duties and powers in relation to investments. What it means in practical terms for those acting as trustees. The practical issues in connection with appointing and retaining an investment adviser by the trustees (but not the issue of trustees delegating the entire investment management of the trust fund to an investment manager). Also, practical issues for advisers to consider
03 November 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
29 October 2025
IHT planning through life policy trusts under Finance Act 2006 - a summary
The main impact of FA 2006 changes on pre-22 March and post-21 March 2006 policy trusts
29 October 2025
Disabled children's social care
The Law Commission’s review of disabled children’s social care law
28 October 2025
Inheritance tax after trust creation
The IHT implications for a trust after its creation
03 October 2025
Capital redemption policies - an introduction
The treatment of capital redemption policies
02 October 2025
Tax implications for corporate investment
Considerations to take into account when investing corporate funds
01 October 2025
Company owned policies
The tax treatment of company owned policies
30 September 2025
Discounted gift trust using an international/offshore capital redemption bond
The structure and operation of a discounted gift trust using an international (offshore) capital redemption bond
26 September 2025
Death benefits - Pension Term Assurance
The rules relating to Pension Term Assurance (PTA)
24 September 2025
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
23 September 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
Budget Statements & Economic News
Taxation
Pensions
Trusts
Investments
Protection
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