R03
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April 3, 2018
Transfers to Non-Domiciled Spouses/Civil Partners
Inheritance tax is based on domicile status. There’s no strict definition of domicile, but it’s taken to be where...
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March 27, 2018
More Changes on the Horizon for Landlords
Learn about the changes that will affect buy-to-let landlords from April 2020. This information will be of interest to...
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November 21, 2017
What are the differences between Sole Trader and Limited Company?
A friend asked me whether she should set up as a sole trader or as a limited company for...
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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...
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October 24, 2017
Understanding How the Letting Exemption is Applied
We all know that when we sell our house, it is exempt from capital gains tax (CGT) if it’s...
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July 18, 2017
How to Know When the Higher Tax Applies to Second Properties
As we all know, purchases of second and buy-to-let properties incur an extra 3% Stamp Duty Land Tax (SDLT),...
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April 11, 2017
Increase to Probate Fees from May 2017
This article was written before the surprise 2017 General Election was announced. The probate fees were scrapped at that...
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February 21, 2017
The Making of Millionaire Children Through Clever Tax Planning?
This week we’re going to take a look at saving for children – the options available and how these...
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December 13, 2016
The 6 Steps for Working Out Income Tax
Here, you will find a useful step-by-step that will aid CII AF1 candidates in remembering how to determine income...
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November 15, 2016
Delving into the Detail of the Increased Stamp Duty Land Tax
As we all know, Stamp Duty Land Tax (SDLT) increased in April, for those people buying second and buy-to-let...
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September 20, 2016
Low-Earners Stop Up the Gaps with Voluntary NICs
In this article, we look at the National Insurance Contributions, which can be made by those who have gaps in their...
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June 21, 2016
Capital Gains Tax Considerations on an Investment Account
Using a partner’s lower tax status is now less attractive than it used to be for capital gains tax...
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April 12, 2016
The Morality of Tax Planning and Avoidance
This article discusses the role of the financial planner in treading the fine line between mitigating tax effectively and...
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April 5, 2016
How the Inherited ISA Allowance Works in Practice
Having spent the last week looking at the AF5 April exam fact-find, it looks as if the inherited ISA...
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March 1, 2016
How to Put Your Hard Earned Tax Knowledge to Effective Use
Those of you studying for the CII R03 exam will inevitably learn a lot of facts and calculations to...
