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FOR FINANCIAL ADVISERS ONLY

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Choice of law in Spain 

This article identifies when customers can apply for a joint ownership Spanish Collective Investment Bond and which choice of law is available. Please see flowchart on the link below which provides a useful summary. Topic:Europe
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Legal Entity Identifiers (LEI)

This article explains who needs a Legal Entity Identifier. Topic:Regulation
Pension policy

Finance Bill 2017 - 2019 tax measures resurrected

Finance Bill 2017 - 2019 resurrects tax changes withdrawn from Finance Act 2017 due to the election. This article shows some of the key tax measures. Topic:UK Budget
Analysis

Payments of the Lifetime Allowance tax charge – process chart

This flowchart illustrates the process and liability of any lifetime allowance excess payment and who pays the tax. Topic:Lifetime Allowance
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Protecting your client’s money - peeling back the layers of policyholder protection

An explanation of the layers of protection safeguarding policyholders with assets invested through OMI and OMII Topic:Regulation
Camper van couple

The lifetime allowance excess charge

The LTA is the maximum amount an individual can accrue in their registered pension schemes. If these limits are exceeded there will be an LTA excess charge applied to benefits over this permitted maximum. Topic:Lifetime Allowance
messy desk

Absolute and discretionary trusts

Some features of the Old Mutual Wealth Absolute and Discretionary (Settlor excluded) Trusts. This overview is not exhaustive and should be read in conjunction with Old Mutual Wealth’s other technical material available here. Topic:Absolute/Bare Trust
messy desk

Absolute and discretionary trusts

Some features of the Old Mutual Wealth Absolute and Discretionary (Settlor excluded) Trusts. This overview is not exhaustive and should be read in conjunction with Old Mutual Wealth’s other technical material available here. Topic:Discretionary Trusts
London town

General comparison between QROPS for UK residents and non-residents

This tables shows a broad comparison of benefits (or not) of QROPS for UK residents and non-residents compared to a standard UK registered pension scheme. Topic:QROPS & QNUPS
Analysis

Dividend taxation for investors

Since April 2016 dividends received by an investor have been considered gross following the abolition of the 10% tax credit. Individuals now have a £5,000 dividend allowance, this article demonstrates how the band works. Topic:Income Tax

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