FOR FINANCIAL ADVISERS ONLY

FOR FINANCIAL ADVISERS ONLY

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Collectives

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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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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.
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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.
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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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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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.
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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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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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