Offshore Bonds

19 April 2024

Taxation of trust income - anti-avoidance provisions, etc.
Anti-avoidance provisions and other miscellaneous provisions related to taxation of trust income

15 April 2024

Transfer of assets abroad - new rules for transfers by companies
The transfer of assets abroad legislation

20 March 2024

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

14 March 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

07 March 2024

Using pension contributions to reduce bond tax
Tax on chargeable event gains. How a pension payment, in certain cases, can reduce or eliminate the tax charge on a chargeable event gain

21 February 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, is it wise to top up an existing bond or should you 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

14 February 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

11 January 2024

Company owned policies
The tax treatment of company owned policies

08 January 2024

Policy loans - chargeable events - international (offshore) policies
Policy loans and chargeable events

04 January 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

03 January 2024

Non-UK life policies - chargeable events
Chargeable events for international (offshore) life policies

05 December 2023

Taxation of trusts reform and trustee investment strategies
The reform of trust taxation (since 2003) and its impacts on investment strategies of trustees

10 November 2023

Joint life first death policies
An extract from correspondence in 2004 with HMRC on the subject of joint life first death policies. The principles discovered still hold good

31 October 2023

UK life policies - chargeable events
Chargeable events for life policies