IDD

06 May 2026

Tax treatment of pre-owned assets (POAT)
The tax treatment of pre-owned assets (POAT)

05 May 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 May 2026

Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning

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

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

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

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

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

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

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