R03
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June 10, 2022
Friday Five Focus on Taxation – 10 June – 5 Questions in 5 Minutes
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
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May 17, 2022
How to Differentiate Between EIS, VCT, and SEIS
In this article, we look at Enterprise Investment Schemes (EIS), Venture Capital Trusts (VCT) and Seed Enterprise Investment Schemes...
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May 10, 2022
What is the Residence Nil Rate Band?
The residence nil rate band (RNRB) came into effect in April 2017 and can be tested in any of...
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May 6, 2022
Friday Five Focus on Taxation – 6 May – 5 Questions in 5 Minutes
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
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April 1, 2022
Friday Five Focus on Taxation – 1 April – 5 Questions in 5 Minutes
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
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March 29, 2022
Tax Year End Planning
Tax efficiency and tax planning of a client’s portfolio are often examined in the R06 and AF5 exams and...
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March 8, 2022
Brand Bitesize: Transferring Nil Rate Band between spouses/civil partners
Are you a visual learner? You're going to love this new feature on the blog! Watch short, informative videos...
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February 25, 2022
Friday Five Focus on Taxation – 25 February – 5 Questions in 5 Minutes
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
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January 25, 2022
Are you aware of the IHT Reduced Rate of 36%?
In this article, we look at the IHT reduced rate of 36% which may come up if you are sitting...
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January 21, 2022
Friday Five Focus on Taxation – 21 January – 5 Questions in 5 Minutes
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
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January 4, 2022
What is the remittance basis of taxation?
The remittance basis are the alternative tax rules in place for those people who are UK-resident with overseas income...
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December 28, 2021
Domicile and Deemed Domicile – Spot the Difference
Last week, we looked at UK residency and today, we focus on an individual's domicile. This is of interest...
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December 21, 2021
How to Determine UK Residency Status
A whole chapter of the CII's R03 study text is based on residence and domicile, so no doubt you'll...
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December 17, 2021
Friday Five Focus on Taxation – 17 December – 5 Questions in 5 Minutes
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
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November 30, 2021
How to Avoid the High Income Child Benefit Tax Charge
The High Income Child Benefit Tax Charge can be tested in the CII R01, R03, R05, R06, AF1, and...
