AF1
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February 8, 2022
Are you working towards RQF Level 6?
Many advisers, paraplanners, and other financial services professionals are choosing to extend their qualifications beyond the diploma (RQF Level...
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January 25, 2022
Are you aware of the IHT Reduced Rate of 36%?
In this article, we look at the IHT reduced rate of 36% which may come up if you are sitting...
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January 4, 2022
What is the remittance basis of taxation?
The remittance basis are the alternative tax rules in place for those people who are UK-resident with overseas income...
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December 23, 2021
The CII AF1 September 2021 Exam in Review
The CII has released their papers from the exam sittings that happened in September. In this article, we look at...
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December 21, 2021
How to Determine UK Residency Status
A whole chapter of the CII's R03 study text is based on residence and domicile, so no doubt you'll...
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November 30, 2021
How to Avoid the High Income Child Benefit Tax Charge
The High Income Child Benefit Tax Charge can be tested in the CII R01, R03, R05, R06, AF1, and...
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October 12, 2021
Getting Back to Basics on Property Ownership
In a recent CII written exam, the property owned by a husband and wife was held as tenants in...
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August 3, 2021
The Importance of Writing Individually Owned Life Policies Under Trust
In this article, we discuss replacing death in service benefits with an individually owned life assurance policy and the...