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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
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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
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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
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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
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UK taxation of offshore bonds, part 3

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

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
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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
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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

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