AF4
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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 14, 2016
Critics of the CII AF4 exam will see: it’s not ‘just maths’ anymore – April 2016 Exam Review
The AF4 exam like any of the AF exams is a challenge but the pass rate shows that it...
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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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May 10, 2016
Mind the (Yield) Gap
Taking higher investment risk requires the reward of higher return; otherwise, who would ever invest in the riskier activities?...
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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 2, 2016
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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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August 25, 2015
The April 2015 CII AF4 Exam: Dampening the Spirits of the Ill-Prepared
In the following article we take a look at what was on the April 2015 sitting of the CII...
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July 28, 2015
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July 24, 2015
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July 24, 2015
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July 23, 2015
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June 30, 2015
A Timely Look at Deflation – CII R02, J10, J12, AF4
Inflation is something we are reminded of throughout many of the CII manuals – mostly within the investment modules,...