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FOR FINANCIAL ADVISERS ONLY

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Handing over papers

The devil is in the detail

Time apportionment relief changes from 6/4/13 had consequential impacts on top slicing relief for offshore bonds with excess events (withdrawals above the 5% allowance) but these seem to have gone ‘under the radar'. Topic:Offshore
Handing over papers

The devil is in the detail

Time apportionment relief changes from 6/4/13 had consequential impacts on top slicing relief for offshore bonds with excess events (withdrawals above the 5% allowance) but these seem to have gone ‘under the radar'. Topic:Chargeable Events
presentation

CGT a summary of how the tax applies

This article sets out the main rules relating to capital gains tax (CGT). Topic:Collectives
crockery

30-day Bed and Breakfast rules and CGT

This article explains the capital gains tax rules surrounding the sale and repurchase of the same shares and unit trusts within 30 days. Topic:Collectives
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
flags

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
Lighthouse

Offshore Bonds: ‘smaller companies’

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

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:Collectives
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
man signing paper

Changes to qualifying policy rules

The Budget on 21 March 2012 introduced important changes to tax rules around qualifying policies. Here is a summary of the changes and how they affect new and existing policies. Topic:Qualifying Policies

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