Taxation
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February 21, 2017
The Making of Millionaire Children Through Clever Tax Planning?
This week we’re going to take a look at saving for children – the options available and how these...
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January 10, 2017
How to Use the 6 Steps to Calculate Income Tax
Previously, we went through the six steps to working out someone’s income tax liability; this week we are putting...
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December 13, 2016
The 6 Steps for Working Out Income Tax
Here, you will find a useful step-by-step that will aid CII AF1 candidates in remembering how to determine income...
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November 15, 2016
Delving into the Detail of the Increased Stamp Duty Land Tax
As we all know, Stamp Duty Land Tax (SDLT) increased in April, for those people buying second and buy-to-let...
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October 18, 2016
Getting Used to Dramatic Changes in the Taxation of Dividends
This article discusses recent changes to the taxation of dividends. An example, showing the tax applicable to a discretionary...
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July 26, 2016
How to Calculate the High Income Child Benefit Charge
We haven’t looked at this subject for quite a while now, and as it came up in the April...
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June 21, 2016
Capital Gains Tax Considerations on an Investment Account
Using a partner’s lower tax status is now less attractive than it used to be for capital gains tax...
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April 12, 2016
The Morality of Tax Planning and Avoidance
This article discusses the role of the financial planner in treading the fine line between mitigating tax effectively and...
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April 5, 2016
How the Inherited ISA Allowance Works in Practice
Having spent the last week looking at the AF5 April exam fact-find, it looks as if the inherited ISA...
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March 1, 2016
How to Put Your Hard Earned Tax Knowledge to Effective Use
Those of you studying for the CII R03 exam will inevitably learn a lot of facts and calculations to...
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February 23, 2016
A Fundamental Change to the Taxation of Dividends is on the Horizon
This April will see a fundamental change in the way that dividends are taxed, with the introduction of a...
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January 12, 2016
The self-assessment deadline is looming
As the deadline for filing your self-assessment looms, this article gives you an example of how to calculate payments...
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November 10, 2015
A Baffling Question About IHT and The Order of Gifts
Here, a question posed by a reader is answered in detail. The question pertained to the order of gifts...
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March 27, 2015
Sitting AF1 this April? Here’s our view on the October 2014 CII AF1 exam
The exam paper for the October 2014 sitting of the CII AF1 exam has been released. In the following...
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March 3, 2015
Stamp Duty Land Tax Changes – What They Affect, and How
A new system in determining Stamp Duty Land Tax has been announced, which will provide a significant cost saving...