CF1
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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 28, 2019
National Insurance Contributions for the Self-Employed
National Insurance Contributions (NICs) are covered in many CII exams including CF1, R01, R03 and AF1. Here, we look...
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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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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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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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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 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 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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March 28, 2017
The Ups and Downs of the FSCS Figure
For those who may have missed this (or are just confused by it!), the Financial Services Compensation Scheme (FSCS)...
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August 31, 2016
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April 5, 2016
How the Inherited ISA Allowance Works in Practice
Having spent the last week looking at the AF5 April exam fact-find, it looks as if the inherited ISA...
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February 23, 2016
A Fundamental Change to the Taxation of Dividends is on the Horizon
This April will see a fundamental change in the way that dividends are taxed, with the introduction of a...