IDD

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

24 December 2024

ISAs in financial planning
Using ISAs in financial planning

23 December 2024

Qualifying ISA investments
The investments that can be held inside an ISA

19 December 2024

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

18 December 2024

Introduction to long term care
The background to the long term care problem

18 December 2024

Capital redemption policies - an introduction
The treatment of capital redemption policies

18 December 2024

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

17 December 2024

Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages

17 December 2024

Loan trusts - loan only using a flexible/discretionary trust
Structure and operation of flexible/discretionary loan trusts

13 December 2024

Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for

12 December 2024

Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts

11 December 2024

Loan trusts - gift and loan using a flexible/discretionary trust
Structure and operation of flexible/discretionary gift and loan trusts

11 December 2024

Bond losses and Scottish income tax - an update
HMRC�s updated guidance in its Insurance Policyholder Taxation Manual. regarding deficiency relief, following the introduction of the Scottish advanced rate of income tax. Plus, how deficiency relief works.

28 November 2024

Case study - bonds - what are lives assured and why do we need them?
How important lives assured are under a bond and the consequences of their death

26 November 2024

Alleviating Business and Farm owner liquidity issues with Protection
How life assurance protection plans can help to meet IHT liabilities on death on agricultural and business property not fully relieved from IHT

20 November 2024

Assisted dying for terminally ill adults - a bill going through Parliament
A bill allowing adults who are terminally ill to be assisted to end their own life

12 November 2024

Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime

08 November 2024

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