Is it all about the wrapping?

We are often asked whether a bond or a collective is the right choice for a particular client. This isn’t a new dilemma however; certain legislative changes have changed the comparisons slightly. Topic:Offshore
China musings

UK taxation of offshore bonds, part 3

This article explains how personal portfolio bond taxation interacts with other UK chargeable events. Topic:Offshore

Taxing collectives in an offshore bond

This article looks at the taxation of a collective investment when held by a UK-resident bondholder (excluding companies) inside an offshore bond and considers any additional liability which may fall on the bondholder. Topic:Offshore

Offshore bonds as UK trustee investment

This article explains how offshore bonds can be a suitable trust asset for a number of reasons. Topic:Offshore
ladies in sarees

UK taxation of offshore bonds, part 2

Reliefs available where a chargeable event gain has been made. It is recommended that this article is read in conjunction with UK taxation of offshore bonds - Part I Chargeable Events which details how the chargeable event regime works. Topic:Offshore
couple on beach

Offshore bonds for the UK expat

Offshore bonds have been successful because of their flexible UK tax planning benefits. But for investors outside of the UK, including UK expats, they're still important when investing lump sums. Topic:Offshore
Junk boat

Advantages of using an offshore bond

This article aims to provide an overview of the advantages and disadvantages of purchasing an offshore bond for UK resident clients. Topic:Offshore

Offshore Bonds: ‘smaller companies’

High level summary of FRSSE change coming into effect on 1 Jan 2016. Topic:Offshore

Time apportionment relief changes

The aim of this document is to provide an overview of the changes to time apportionment relief which were implemented in the Finance Act 2013. Topic:Chargeable Events
sterling notes

The new 0% rate of tax on Savings Income

With effect from 6 April 2015 the starting rate of tax for savings income was reduced from 10% to a zero rate. In addition, the savings rate band was increased from £2880 per year to £5000 and the ability to claim tax free interest was introduced but what does this all mean to investors? Topic:Offshore

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