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R03

  • The Main Changes in the 2024-25 CII R03 Study Text

    Posted by on August 27, 2024

    Here, we take a look at the main changes that you’ll come across in the 2024/25 version of the...

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  • All You Need to Know About ISAs

    Posted by on July 30, 2024

    In the 2023 Autumn Statement, the Government announced a package of ISA reforms, most of which came into effect...

    Brand Financial Training

  • CII R03 Personal Taxation Study Kits

    Posted by on July 23, 2024

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  • Tax Implications of Assigning Investment Bonds

    Posted by on April 30, 2024

    In this article, we take a look at the assignment of onshore investment bonds, focusing in particular on the...

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  • Order of Taxing Income

    Posted by on March 19, 2024

    Here, we look at the order in which multiple sources of income are taxed. This article is particularly relevant...

    Brand Financial Training

  • Brand Bitesize: Business Asset Disposal Relief

    Posted by on March 12, 2024

    To help you prepare for your CII R03 exam, this Brand Bitesize video explains Business Asset Disposal Relief -...

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  • A Closer Look at Purchased Life Annuities

    Posted by on February 27, 2024

    In this article, we look at purchased life annuities, focusing in particular on their taxation and the reasons for...

    Brand Financial Training

  • What Happens on the Death of an ISA Holder

    Posted by on February 20, 2024

    Here, we take a look at what happens on the death of an ISA holder and a special allowance...

    Brand Financial Training

  • Brand Bitesize: Enterprise Investment Scheme

    Posted by on February 13, 2024

    In this Brand Bitesize video, we talk about Enterprise Investment Schemes. This is useful for CII R02, R03, or...

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  • A Clever Way of Reducing the Child Benefit Tax Charge

    Posted by on September 19, 2023

    This article shares with you an example where a couple, who are receiving the child benefit for their two...

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  • Income Tax Calculation Using the 6 Steps

    Posted by on August 22, 2023

    In this blog post, we’re going to put the six steps to working out someone’s income tax liability into...

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  • The Hidden Benefits of Class 3 National Insurance Contributions

    Posted by on June 27, 2023

    National insurance is commonly perceived as just another tax, but its true value lies in being a remarkable investment...

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  • Brand Bitesize: Self-Assessment

    Posted by on June 13, 2023

    In this Brand Bitesize video, we take a look at self-assessment – relevant to CII exam R03, but also...

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  • National Insurance and Stamp Duty Land Tax Changes

    Posted by on May 23, 2023

    2022/23 was quite a year for both Stamp Duty Land Tax (SDLT) and National Insurance contributions (NICs). For the...

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  • How to Determine Periodic and Exit Charges on a Discretionary Trust

    Posted by on April 4, 2023

    Discretionary trust taxation came up on a recent CII AF1 paper, and as much as we have covered this...

    Brand Financial Training