AF5
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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...
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April 17, 2018
Discounted Gift Trust – a Useful Inheritance Tax Planning Tool
The following advises readers what a discounted gift trust is and provides an example that illustrates how it is...
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April 3, 2018
Transfers to Non-Domiciled Spouses/Civil Partners
Inheritance tax is based on domicile status. There’s no strict definition of domicile, but it’s taken to be where...
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March 27, 2018
More Changes on the Horizon for Landlords
Learn about the changes that will affect buy-to-let landlords from April 2020. This information will be of interest to...
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March 20, 2018
To marry or not to marry? In the UK, it’s a tax question!
Recently, we looked at the Marriage Allowance, and it got us thinking about the 3.3 million couples who choose...
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December 19, 2017
Our Post-Exam Review of the October 2017 CII AF5 Exam
Now the CII have released the papers for the October 2017 exams, we can see how we did in...
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December 5, 2017
What are Yield Curves?
The following is an explanation of what yield curves are. We will also touch on the different types of...
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November 21, 2017
What are the differences between Sole Trader and Limited Company?
A friend asked me whether she should set up as a sole trader or as a limited company for...
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November 14, 2017
What is The Trustee’s Tax Pool? And How to Calculate the Tax
We heard that tax pools were part of the most recent AF1 paper, which might have been a surprise...
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October 31, 2017
The Two Pools Approach to Asset Allocation
This article is helpful to those studying for their CII AF1, AF5, R04 and R06 exams. It outlines the...