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FOR FINANCIAL ADVISERS ONLY
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When an in-specie transfer can result in a 15% deemed tax charge

Highly personalised portfolio bonds (PPB) incur an annual tax charge of 15% on deemed gains. This article explain how in-specie transfer to a bond may cause it to fall under the PPB rules. 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: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
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
Lighthouse

Offshore Bonds: ‘smaller companies’

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

Taxation of collectives held in trusts

This article looks at how UK collective investments are taxed when they are held inside a trust. Topic: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. Topic:Offshore
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
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

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