R03
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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...
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May 19, 2020
How to Do These Common Calculations in the CII R03 Exam
When it comes to the CII R03 exam (Personal Taxation), candidates will, of course, be expecting to do calculations....
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April 7, 2020
Reducing Capital Gains Tax with Entrepreneur’s Relief
In this article, we look at entrepreneurs’ relief which can be claimed by someone selling or disposing of all...
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February 4, 2020
How to Apply the Savings Rate of Tax
The 0% savings rate of income tax can be tested in CF1, R03, R06, AF1 and even AF5. ...
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January 7, 2020
How to Tackle NIC Questions on your CII Exam
This week we are looking at National Insurance Contributions for employers and employees - useful reading for those studying...
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November 19, 2019
What are fixed interest securities?
As you revise for an upcoming CII exam, you might be unclear on fixed interest securities. This article explains...
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November 12, 2019
The Rules Surrounding Wills
It is still the case that an alarming number of people have not written a will. For these people,...
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November 5, 2019
Help to Buy ISAs versus the Lifetime ISA
With time running out to apply for a new Help to Buy ISA, here we look at the differences...
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October 31, 2019
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September 17, 2019
How to Calculate the Top-Slicing Relief on UK Investment Bonds
Now the new CII examining year has started, we thought we would have a look at the five-step process...
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August 27, 2019
A High-Level Look at the Main Recommendations of the OTS’s IHT Review
In January 2018, the Office of Tax Simplification (OTS) was asked to review various aspects of inheritance tax (IHT). ...
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July 9, 2019
Capital Gains Tax Reliefs
There are various Capital Gains Tax reliefs available. These can be tested in any of the CII tax exams...
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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...
