AF5
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August 27, 2019
A High-Level Look at the Main Recommendations of the OTS’s IHT Review
In January 2018, the Office of Tax Simplification (OTS) was asked to review various aspects of inheritance tax (IHT). ...
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July 9, 2019
Capital Gains Tax Reliefs
There are various Capital Gains Tax reliefs available. These can be tested in any of the CII tax exams...
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July 4, 2019
Our Post-Exam Review of the April 2019 CII AF5 Exam
Now the CII have released the papers for the April exams, we can see how we did in our...
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June 25, 2019
The CGT Consequences of Asset Disposals Between Spouses
This article discusses an area that often comes up in the CII multiple-choice and written exams: the capital gains...
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June 18, 2019
How to Answer a Taxing Question
We were recently asked about one of our questions that tests how dividends are taxed; this type of question...
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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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April 23, 2019
Three-Month Penalty Looming for Self-Assessment Procrastinators
So it’s already well into April and as the sky turns from winter grey to pale blue Spring, all...
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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...