AF1
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March 14, 2023
Brand Bitesize: Transfers into Discretionary Trusts
In this Brand Bitesize video, we take a look at how transfers into discretionary trusts work in practice when...
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March 7, 2023
The Financial Implications of the Cuts to the Dividend Allowance
In this article, we look at the financial implications of the cuts to Dividend Allowance as well as some...
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February 28, 2023
The Capital Gains Tax (CGT) annual exempt amount falls
In this article, we look at the financial implications of the cuts to the CGT annual exempt amount as...
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February 14, 2023
Brand Bitesize: Taxation of Dividends
In this Brand Bitesize video, we show you how dividend income is taxed. This could be useful for anyone,...
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January 24, 2023
A Look at Recent Past Papers for the CII AF1 Exam
In this article, we are taking a look at the questions asked in four past exam papers of the...
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January 17, 2023
Learning About Corporation Tax
Whereas individuals pay income tax and capital gains tax on their income and gains respectively, UK resident limited companies...
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November 24, 2022
The CII AF1 September 2022 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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November 15, 2022
Value Added Tax Explained
Value added tax, generally known as VAT, is levied on the majority of goods and services supplied by UK...
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November 1, 2022
Investing in Property
Direct investment in property, for example via buy-to-let, is out of reach for many retail clients. Being able to...
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October 25, 2022
Inheritance Tax and Exempt Transfers
For inheritance tax (IHT) purposes, gifts fall into one of three categories: exempt transfers, potentially exempt transfers (PETs), and...
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August 2, 2022
Learning about Flexible Reversionary Trusts
A flexible reversionary trust (FRT) enables a settlor to give money away, with the option to take some or...
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July 5, 2022
Understanding Loan Trusts
Loan trust schemes give investors access to their original investment whilst achieving a long-term inheritance tax benefit. Loan trusts...
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June 14, 2022
What is a deed of variation?
Recently we have had a couple of queries on how a deed of variation works. These can be tested...
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June 14, 2022
Brand Bitesize: Tapered Annual Allowance
Are you a visual learner who is studying toward the CII's AF1, AF5, AF7, J05, R04 or R06 exams?...
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May 24, 2022
What is an Individual Voluntary Arrangement?
With reports that cases of bankruptcy are set to increase in 2022, we thought we would look at an...
