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AF5

June 11, 2019
How to Determine Periodic and Exit Charges on a Discretionary Trust
Posted by The Team at Brand Financial Training on June 11, 2019
Discretionary trust taxation came up on the most recent CII AF1 paper, and as much as we have covered...
May 21, 2019
Understanding the Taxation of Offshore Investment Funds
Posted by The Team at Brand Financial Training on May 21, 2019
In this article, we look at the tax rules that apply to investors in offshore collective funds; this is...
May 14, 2019
Deeds of Variation vs Disclaimers in Post-Death Planning
Posted by The Team at Brand Financial Training on May 14, 2019
Both deeds of variation and disclaimers can be used to vary or redirect assets from a deceased’s person’s estate....
April 23, 2019
Three-Month Penalty Looming for Self-Assessment Procrastinators
Posted by The Team at Brand Financial Training on April 23, 2019
So it’s already well into April and as the sky turns from winter grey to pale blue Spring, all...
April 9, 2019
Everyone should have a will
Posted by The Team at Brand Financial Training on April 9, 2019
Everyone should have a will, yet the fact is that only 1 out of 3 of us actually gets...
March 26, 2019
How to Calculate Quick Succession Relief
Posted by The Team at Brand Financial Training on March 26, 2019
Quick Succession Relief is something that has often come up in both the AF5 and AF1 written exams. It’s...
December 18, 2018
Our Post-Exam Review of the October 2018 CII AF5 Exam
Posted by The Team at Brand Financial Training on December 18, 2018
Now the CII have released the papers for the April 2018 exams, we can see how we did in...
November 27, 2018
How to Calculate the January Tax Bill
Posted by The Team at Brand Financial Training on November 27, 2018
Read on to view an example that illustrates how a self-employed person would calculate the tax payment due on...
November 20, 2018
Know how to apply the 36% IHT rate?
Posted by The Team at Brand Financial Training on November 20, 2018
The 36% inheritance tax rate has been with us for a while now but who understands how it actually...
November 13, 2018
What are the 4 categories of Lifetime Transfers?
Posted by The Team at Brand Financial Training on November 13, 2018
Learn about the four types of lifetime transfers as you revise for your CII AF1, AF5, R03 or R06...
November 6, 2018
Pensions Tax Relief: What are you being asked on that exam?
Posted by The Team at Brand Financial Training on November 6, 2018
If you’re studying for the CII R04 exam you might have noticed a warning about the importance of reading...
October 30, 2018
How To Decide if an Individual is Employed or Self-Employed
Posted by The Team at Brand Financial Training on October 30, 2018
A recent focus on companies such as Deliveroo and Uber has highlighted the issue of whether someone is classed...
October 9, 2018
How to Achieve Minimum Tax Liability with Clustered Bonds
Posted by The Team at Brand Financial Training on October 9, 2018
Clustering, or segmentation, is something that is tested within various CII exams. For example, it can feature in AF1,...
September 25, 2018
A Clever Way of Reducing the Child Benefit Tax Charge
Posted by The Team at Brand Financial Training on September 25, 2018
This article shares with you an example where a couple, who are receiving the child benefit for their three...
August 2, 2018
Our Post-Exam Review of the April 2018 CII AF5 Exam
Posted by The Team at Brand Financial Training on August 2, 2018
Now the CII have released the papers for the April 2018 exams, we can see how we did in...