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FOR FINANCIAL ADVISERS ONLY

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HMRC to recalculate wholly disproportionate gains on part surrenders and part assignments

This article provides an overview of the new application process introduced in the Finance Bill 2017 which a policyholder must follow to have their gains on a part surrender or a part assignment recalculated by HMRC. Topic:Onshore
Corporate protection

Extending the term of a MIP - What are the options?

This guide aims to provide the information you need to provide the right advice to clients who have been given the option to extend the term of their OMW Maximum Investment Plan. Topic:Qualifying Policies
Completing forms

Local authority assessment of bonds

This article is designed to outline how life assurance and investment bonds could be assessed by UK local authorities and the impact this may have on means testing for residential care. Topic:Offshore
Completing forms

Local authority assessment of bonds

This article is designed to outline how life assurance and investment bonds could be assessed by UK local authorities and the impact this may have on means testing for residential care. Topic:Onshore
tug of war

Bonds V Unit Trusts

There are many occasions where comparisons are sought between the taxation of unit trusts and the taxation of bonds as advisers try to determine the best route for a client’s investment. Topic:Onshore
tug of war

Bonds V Unit Trusts

There are many occasions where comparisons are sought between the taxation of unit trusts and the taxation of bonds as advisers try to determine the best route for a client’s investment. Topic:Collectives
Coins

QROPS and Chargeable Events

Our UK tax reporting obligations as an offshore insurance company in respect of QROPS investing into our offshore bonds, and taxation of the offshore investment bond held by a QROPS where the member has subsequently become UK resident. Topic:Offshore
Couple

Lifetime ISA – A must for first time buyers

This article looks at benefits of the Lifetime ISA which launched on 6 April 2017. Topic:ISA
Analysis

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:Collectives
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

Financial Adviser Verification

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