R06
- September 5, 2019
Our Post-Exam Review of the July 2019 CII R06 Exam
The R06 exam paper from the July sitting has been released by the CII prompting us to see how...
- 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). ...
- 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...
- 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...
- 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...
- June 11, 2019
How to Determine Periodic and Exit Charges on a Discretionary Trust
Discretionary trust taxation came up on the most recent CII AF1 paper, and as much as we have covered...
- June 4, 2019
Our Post-Exam Review of the April 2019 CII R06 Exam
The CII have released the R06 exam paper from their April sitting so it’s time to look at our...
- May 21, 2019
Understanding the Taxation of Offshore Investment Funds
In this article, we look at the tax rules that apply to investors in offshore collective funds; this is...
- May 14, 2019
Deeds of Variation vs Disclaimers in Post-Death Planning
Both deeds of variation and disclaimers can be used to vary or redirect assets from a deceased’s person’s estate....
- May 7, 2019
9 Ways to Increase Your Chances of Passing Your CII Written Exam
With the written exams just completed, we had a few queries both before and after the actual exams regarding...
- April 30, 2019
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...
- April 23, 2019
Three-Month Penalty Looming for Self-Assessment Procrastinators
So it’s already well into April and as the sky turns from winter grey to pale blue Spring, all...
- April 9, 2019
Everyone should have a will
Everyone should have a will, yet the fact is that only 1 out of 3 of us actually gets...
- March 26, 2019
How to Calculate Quick Succession Relief
Quick Succession Relief is something that has often come up in both the AF5 and AF1 written exams. It’s...
- March 19, 2019
Our Post-Exam Review of the January 2019 CII R06 Exam
The CII have released the R06 exam paper from their January sitting so it’s time to look at our...