R03
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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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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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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 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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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...
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October 19, 2021
How to Triumph Over the CII’s Multi-Response Question
If you are studying toward the CII’s diploma in regulated financial planning you will need to get to grips...
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July 13, 2021
Using Your Own Transport for Business
Using your own transport for business may be tested in the CII exams R03 or within AF1. Read on...
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April 20, 2021
Minimise CGT on a Property Disposal with this Exemption
We all know that when we sell our house it is exempt from capital gains tax (CGT) if it...
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January 12, 2021
How to Reduce Inheritance Tax on PETs and CLTs with Taper Relief
Taper relief can be applied to the inheritance tax payable on either a potentially exempt transfer (PET) or a...
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November 3, 2020
How much can a family pay into ISAs in a single tax year?
Here’s an example of a question about ISA annual subscription limits that’s been known to catch a few people...
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October 27, 2020
Temporary Changes Affecting House Purchase in the UK
COVID-19 has brought many changes and challenges to our lives, with the government responding in various ways to support...
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August 4, 2020
State Pension – The New and the Old
State Pension rose its head in one of the recent R06 case studies, so here are the details for...
