Fact articles
Your one stop shop for factual technical content covering a wide range of product categories.
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Annuities
Authorised Investment Funds (AIFs)
Bonds
Income Tax
Pensions - Benefit Options
Pensions - Scheme Structures
Pensions - Tax Aspects
Pensions - Transferring Benefits
Pensions - Transitional Protections
Pensions - Miscellaneous
Trusts
Miscellaneous
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What is an annuity?
Purchased Life Annuities
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AIFs - for individual investors
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Charities and Life Assurance Bonds
Insurable Interest
Taxation of Offshore Policies
Taxation of UK Investment Bonds
Top Slicing Relief
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Gift Aid Donations by Individuals
Personal Allowances
Individual rates & order of taxation 2012/13
Domicile
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Retirement Benefit Options
Annuity, Drawdown or Phased Retirement?
Phased Retirement
Death Benefits
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Types of Pension Arrangements
Legal Structures of Pension Schemes
Types of Money Purchase Scheme
Section 32 Arrangements
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Tax Relief on Member's Contributions
Tax Relief on Employer Contributions
Annual Allowance
Lifetime Allowance
Inheritance Tax and Pensions
Taxation of Pension Income
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Transferring a Pension Scheme
Pension Switches and Transfers
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Tax-Free Cash and Protection
Primary Protection
Enhanced Protection
Fixed Protection
Protected Early Pension Age
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Salary Sacrifice
Pensions and Divorce
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Discounted Gift Trust
Loan Trust
Will Trust
Trusts For Disabled Persons
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Individual Savings Accounts
EIS; VCTs; SEIS
HMRC Brief 04/13 - payments to investors in collectives
Planning articles
Planning angles developed by our Technical Managers to allow you to engage with your clients to help them achieve their goals.
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Authorised Investment Funds
Bonds
Income Tax
Pensions
Trusts
Miscellaneous
Tax Year End
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CGT planning for individual investors
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Planning with Offshore Policies
Tax planning with UK Investment Bonds
Top Slicing Relief
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Gift Aid Donations by Individuals
Personal Allowances
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The Child Benefit Trap
Salary Sacrifice
Pension Tax Planning
Investing for income
Annual Allowance
Pensions and Inheritance Tax
Drawdown Recycling
Inheritance Tax meets Child Benefit Tax
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Planning Using Loan Trusts
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Individual Savings Accounts
Planning with EIS, VCTs, SEIS
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2012/13
Consultations
Analysis of the proposed changes and implications for you and your clients.
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Simplest Small Business Income Tax
General Anti-Avoidance Rule
Taxation of Discretionary Trusts
Single Tier State Pension
Budget related articles
Analysis by our Technical Managers of the Budget, Autumn Statement and Finance Bill.
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Budget
Autumn Statement
Finance Bill
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2012
2013
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2012
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2013
