R06
- 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...
- December 4, 2018
Our Post-Exam Review of the October 2018 CII R06 Exam
The CII have released the R06 exam paper from their October sitting, so it’s time to look at our...
- November 27, 2018
How to Calculate the January Tax Bill
Read on to view an example that illustrates how a self-employed person would calculate the tax payment due on...
- November 20, 2018
Know how to apply the 36% IHT rate?
The 36% inheritance tax rate has been with us for a while now but who understands how it actually...
- November 13, 2018
What are the 4 categories of Lifetime Transfers?
Learn about the four types of lifetime transfers as you revise for your CII AF1, AF5, R03 or R06...
- November 6, 2018
Pensions Tax Relief: What are you being asked on that exam?
If you’re studying for the CII R04 exam you might have noticed a warning about the importance of reading...
- October 29, 2018
Updates to CII Study Texts – 7 September through to 6 October 2018
Are you aware that the CII update their study texts throughout the examinable year to either incorporate new legislations,...
- October 16, 2018
How to Differentiate Between EIS, VCT and SEIS
In this article, we look at Enterprise Investment Schemes (EIS), Venture Capital Trusts (VCT) and Seed Enterprise Investment Schemes (SEIS)...