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
China cityscape

UK taxation of offshore bonds, part 1

Income tax assessment where UK resident individuals hold an offshore regular or single premium life assurance bond, or a capital redemption bond offered by Old Mutual International, OMII or OMIG. Topic:Offshore

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

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
ladies in sarees

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
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
Junk boat

Advantages of using an offshore bond

This article aims to provide an overview of the advantages and disadvantages of purchasing an offshore bond for UK resident clients. Topic:Offshore

Offshore Bonds: ‘smaller companies’

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

Time apportionment relief changes

The aim of this document is to provide an overview of the changes to time apportionment relief which were implemented in the Finance Act 2013. Topic:Chargeable Events
sterling notes

The new 0% rate of tax on Savings Income

With effect from 6 April 2015 the starting rate of tax for savings income was reduced from 10% to a zero rate. In addition, the savings rate band was increased from £2880 per year to £5000 and the ability to claim tax free interest was introduced but what does this all mean to investors? Topic:Offshore
Couple meeting adviser

Don’t be rash; get tax advice before you encash!

The Upper Tribunal ruling in Joost Lobler v HMRC (2015) UKUT 152 (26 March 2015) has overturned the First Tier Tribunal decision and now enables the court to provide a remedy of rectification in the limited circumstances where the court deems the error of selecting a part surrender instead of a full surrender on a withdrawal form to be ‘of a sufficiently serious nature’. Topic:Chargeable Events
Flip flops

Offshore bond for UK expats – 6 benefits

Some of the key UK taxation benefits which an offshore bond can provide to a UK expatriate investor. These benefits are presented for consideration alongside the other aspects of investment advice. Topic:Offshore

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