AF5
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August 25, 2026
Inheritance Tax Planning and the 14-Year Rule
We are all familiar with the 7-year rule for making effective lifetime gifts for Inheritance Tax planning, and some...
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August 11, 2026
Brand Bitesize: Personal Savings Allowance and Dividend Allowance
In this Brand Bitesize video, we take a look at the Personal Savings Allowance and the Dividend Allowance –...
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July 28, 2026
Pensions and IHT – Assessment and Payment
This article continues our look at HMRC’s recent guidance on the planned inheritance tax changes for pensions, this time...
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July 27, 2026
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July 21, 2026
Pensions and IHT – Liability and Impact
This article looks at recent guidance issued by His Majesty’s Revenue & Customs (HMRC) on the imposition of inheritance...
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June 9, 2026
Brand Bitesize: Maximum Tax Relievable Pension Contributions
Understanding the maximum tax-relievable pension contribution is a key area of the CII R03 Personal Taxation syllabus and regularly...
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April 21, 2026
Our Post-Exam Review of the February 2026 CII AF5 Exam
The CII has now released the exam guide for the February sitting of AF5 so we can see how...
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March 10, 2026
Becoming Familiar with Unit Trusts and OEICs
In this article we cover some useful facts about unit trusts and open-ended investment companies (OEICs) – of interest...
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March 10, 2026
Brand Bitesize: Extending the Basic Rate Band with Pension Contributions
In this Brand Bitesize video, we take a look at extending the basic rate band with pension contributions –...
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February 24, 2026
Sacrificing Salary Sacrifice
Recently, we looked at forthcoming legislative changes that will bring pensions inside of the estate for IHT purposes. Here,...
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February 17, 2026
Pensions and IHT – The Practical Impact
In this article, we examine the impact of the legislation changes that will see pensions no longer being exempt...
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January 13, 2026
How Brand Financial Training Helped Me Pass AF5
This article is written by a recent AF5 candidate who passed AF5 shortly after R06 and shares practical insights...
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November 25, 2025
Our Post-Exam Review of the September 2025 CII AF5 Exam
The CII has now released the exam guide for the September sitting of AF5 so we can see how...
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October 28, 2025
Parental Leave and Pensions Explained: Key Rules for Defined Benefit and DC Schemes
In this article, we explain how employee pension rights are treated during periods of parental leave which covers maternity,...
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October 21, 2025
Insights from the February 2025 AF5 Exam: What Candidates Can Learn
The CII AF5 exam continues to test not just technical knowledge but the ability to apply it in a...
