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Collectives

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.
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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.
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Taxation of collectives held directly

This article looks at the taxation of a collective investment when owned directly by a UK resident investor and considers any additional liability which may fall on the investor.
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Advantages and Disadvantages of a UK collective investment for UK investors

This article provides a high level summary of the potential advantages and disadvantages of using a collective investment.
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CGT a summary of how the tax applies

This article sets out the main rules relating to capital gains tax (CGT).
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Taxation of collectives held in trusts

This article looks at how UK collective investments are taxed when they are held inside a trust.
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30-day Bed and Breakfast rules and CGT

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A future for the Investment Bond?

The tax changes effective from 6 April 2016 impact the attractiveness of different investment types - where does this leave the investment bond?
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Changes to Dividend Taxation

Budget 2015 introduced changes to the way dividends will be taxed with effect from April 2016.
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Dividend taxation - an update

Further to the Summer Budget 2015, HMRC have now issued a factsheet providing some clarity on how the £5,000 dividend allowance will work from April 2016.

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