AF5
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May 21, 2019
Understanding the Taxation of Offshore Investment Funds
In this article, we look at the tax rules that apply to investors in offshore collective funds; this is...
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May 14, 2019
Deeds of Variation vs Disclaimers in Post-Death Planning
Both deeds of variation and disclaimers can be used to vary or redirect assets from a deceased’s person’s estate....
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April 9, 2019
Everyone should have a will
Everyone should have a will, yet the fact is that only 1 out of 3 of us actually gets...
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March 26, 2019
How to Calculate Quick Succession Relief
Quick Succession Relief is something that has often come up in both the AF5 and AF1 written exams. It’s...
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December 18, 2018
Our Post-Exam Review of the October 2018 CII AF5 Exam
Now the CII have released the papers for the April 2018 exams, we can see how we did in...
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November 27, 2018
How to Calculate the January Tax Bill
Read on to view an example that illustrates how a self-employed person would calculate the tax payment due on...
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November 20, 2018
Know how to apply the 36% IHT rate?
The 36% inheritance tax rate has been with us for a while now but who understands how it actually...
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November 13, 2018
What are the 4 categories of Lifetime Transfers?
Learn about the four types of lifetime transfers as you revise for your CII AF1, AF5, R03 or R06...
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October 30, 2018
How To Decide if an Individual is Employed or Self-Employed
A recent focus on companies such as Deliveroo and Uber has highlighted the issue of whether someone is classed...
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October 9, 2018
How to Achieve Minimum Tax Liability with Clustered Bonds
Clustering, or segmentation, is something that is tested within various CII exams. For example, it can feature in AF1,...
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August 2, 2018
Our Post-Exam Review of the April 2018 CII AF5 Exam
Now the CII have released the papers for the April 2018 exams, we can see how we did in...
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May 29, 2018
Understanding How to Apply the Transferable Nil Rate Band
A popular topic for both R03 and AF1 exams, in particular, is the transferable nil rate band. It sometimes...
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May 22, 2018
Discounted Gift Trust – How a Chargeable Event May Be Taxed
The following takes a closer look at a discounted gift trust and how a chargeable event on the investment...
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May 1, 2018
The Ins and Outs of Interest in Possession Trust Taxation
We’ve talked many a time about how a discretionary trust is taxed, but anyone sitting the J02, AF1 and...
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April 24, 2018
Explaining the Starting Rate Band for Savings Income
It looks like the 0% saving rate might be a consideration in the recent AF5 fact-find, so we thought...
