J02
- July 16, 2019
The CII J02 April 2019 Exam in Review
Next in line for our exam paper analysis is J02, the exam that sits in the Diploma in Financial...
- June 11, 2019
How to Determine Periodic and Exit Charges on a Discretionary Trust
Discretionary trust taxation came up on the most recent CII AF1 paper, and as much as we have covered...
- 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....
- January 29, 2019
The CII J02 October 2018 Exam in Review
Next in line for our exam paper analysis is J02, the exam which covers trusts – useful for those preparing...
- December 11, 2018
What is an Individual Voluntary Arrangement?
With reports that cases of bankruptcy are on the increase, we thought we would look at an alternative which...
- October 2, 2018
How to Gross Up Chargeable Lifetime Transfers When the Donor Pays the Inheritance Tax
A question that has come up in J02, R03 and AF1 is the grossing up of chargeable lifetime transfers...
- August 9, 2018
The CII J02 April 2018 Exam in Review
Next in line for our exam paper analysis is J02, the exam which covers trusts – useful for those preparing...
- June 5, 2018
What is a deed of variation?
Recently we have had a couple of queries on how a deed of variation works. These can be tested...
- 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...
- 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...
- 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...
- March 28, 2018
Updates to CII Study Texts – 8 February through to 6 March 2018
Are you aware that the CII update their study texts throughout the examinable year to either incorporate new legislations,...
- January 9, 2018
Our Review of the CII’s October 2017 J02 Exam Paper
Next in line for our past paper analysis is J02, the exam which covers trusts – useful for those...
- 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...
- November 7, 2017
Getting Back to Basics on Property Ownership
We came across a question regarding what would happen on the death of one of the lives assured on...