IDD

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

24 October 2024

Death benefits - Pension Term Assurance
The rules relating to Pension Term Assurance (PTA)

22 October 2024

Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death

21 October 2024

IHT planning: an outline
Background to planning, disclosure of tax avoidance schemes, powers of attorney and validity of gifts for IHT purposes

16 October 2024

Bond losses and Scottish income tax
Change to deficiency relief following the introduction of the Scottish advanced rate of income tax. Plus, how deficiency relief works

11 October 2024

Trustee investments: an outline of trustees' powers and duties
The law as it relates to trustee investments

11 October 2024

Case study - why should clients consider investment bonds as part of their investment portfolio?
With all the different investment vehicles available to clients, how bonds stack up against alternative wrappers. In this case study we are going to take a look at why bonds should be considered as part of your client�s overall investment portfolio

10 October 2024

Funding for the company purchase of its own shares
Comparison of the corporate and personal route of funding

09 October 2024

Case study: should a client top up their existing bond or take out a new bond?
When a client holds bonds as part of their investment portfolio and has more money to invest, whether it is wise to top up an existing bond or whether you should advise them to take out a new bond. All of the things you ought to consider when you are asked this question by your clients

01 October 2024

Insurance based schemes and the pre-owned assets provisions
Pre-owned assets provisions, as well as clarification on the provisions as they affect special policies and trust situations

01 October 2024

Case study - a comparison between discretionary and absolute trusts
The differences and the pros and cons of using discretionary and absolute trusts. Trusts can be used to mitigate inheritance tax (IHT), to protect vulnerable beneficiaries and to provide future generations with a legacy. Most types of trust have the option of using either an absolute version or a discretionary version

30 September 2024

Reducing exposure to the 45 per cent 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

25 September 2024

Separation and divorce/dissolution
The effect of separation and divorce/dissolution on taxation and pensions

24 September 2024

Business protection for sole traders
Business protection for sole traders. How not to miss a great market and client focussed opportunity

17 September 2024

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 September 2024

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

11 September 2024

Case study: taking money out of international bonds
The consequences of exceeding the 5% cumulative allowance or surrendering segments of an international (offshore) bond

10 September 2024

Insurance-based schemes to overcome GWR and POAT - an overview
Using insurance-based schemes to overcome GWR and pre-owned assets tax. Insurance based schemes and the pre-owned assets provisions � the latest views on how these provisions will apply

06 September 2024

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

05 September 2024

Handy summary of UK trust taxation in a table
UK trust taxation in 2024/25

03 September 2024

Bonds check list. Information needed when dealing with investment bonds inside trusts, including loan trusts - a case study
When you are dealing with investment bonds inside trusts, whether it�s the death of the settlor, or the client or trustees want to re-arrange assets or distribute some of the trust fund, what information you need from your clients

02 September 2024

List of recently published IDD related CPD material on Techlink
IDD related material published on Techlink in August 2024

25 August 2024

Trust Registration Service - fundamentals
Who, how and when to register a trust with HMRC

23 August 2024

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

20 August 2024

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

19 August 2024

When should I use a spousal by-pass trust - a case study
What is a spousal by-pass trust, should I use one and how do I set it up?

16 August 2024

Discounted Gift Trusts - it's not all about the discount - a case study
What it means if your clients are declined for a discount

16 August 2024

Trusts - single or joint settlor - a case study
When recommending trusts for clients, whether you should suggest a joint settlor trust or single settlor trusts and if it matters

14 August 2024

When to use term assurance for IHT planning - a case study
Different types of term assurance and their uses in IHT planning

14 August 2024

Collective investments v insurance products
The tax implications of investment portfolio wrapper choice

13 August 2024

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

12 August 2024

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

08 August 2024

Dormant Assets Scheme: Expansion to include investment assets and client money
The FCA�s amended rules and guidance, reflecting the expansion of the Dormant Assets Scheme to include investment assets and client money, which is expecting to unlock millions of pounds for social and government initiatives

06 August 2024

Insurance Premium Tax statistics
HMRC�s latest Insurance Premium Tax (IPT) statistics

29 July 2024

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

26 July 2024

Taxation fundamentals for children
Income tax, capital gains tax and the settlement anti avoidance rules

24 July 2024

Use of trusts in financial planning for children
How trusts can better enable the financial and non financial objectives of those providing for children

24 July 2024

Legal fundamentals of contracting with/for children
The key legal issues connected with contracting with and for minors

23 July 2024

Tax implications for corporate investment
Considerations to take into account when investing corporate funds

22 July 2024

Child Trust Fund - introduction
The Child Trust Fund legislation, and how Child Trust Funds interact with Junior ISAs

18 July 2024

Case study: unit trust or OEIC portfolio feeding ISAs post the reduction in the annual exempt amount
Since the reduction in the annual exempt amount (AEA) for capital gains tax (CGT) it is getting more problematic to feed a clients ISA from unit trusts or OEICs. What else can be used to ensure clients utilise their full �20,000 ISA allowance?

17 July 2024

Tax relief on gifts to charities
The income tax, capital gains tax and inheritance tax reliefs on gifts to charities

16 July 2024

Charity investments
Rules for investment of charity funds including providing investment advice

15 July 2024

Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments

04 July 2024

UK life policies - chargeable events on part assignments involving co-ownership
Chargeable events on part assignments of life policies

03 July 2024

UK life policies - chargeable events
Chargeable events for life policies

03 July 2024

Comparison of bonds and units trusts/OEICs - a case study
Should I recommend life assurance bonds or unit trusts/OEICs?

01 July 2024

Why trustees use bonds as trustee investments - a case study
Why bonds can be a useful investment as part of a client�s overall portfolio. Bonds can be particularly useful for trustees when it comes to choosing investments for trusts

28 June 2024

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

27 June 2024

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?