R06
- 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...
- 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...