R06
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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August 28, 2018
Our Post-Exam Review of the July 2018 CII R06 Exam
The CII have released the R06 paper from their July exam sitting so in this article we look at...
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June 12, 2018
Our Post-Exam Review of the April 2018 CII R06 Exam
The CII have released the R06 exam paper from their April sitting, so it’s time to look at our...
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May 29, 2018
Understanding How to Apply the Transferable Nil Rate Band
A popular topic for both R03 and AF1 exams, in particular, is the transferable nil rate band. It sometimes...
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May 22, 2018
Discounted Gift Trust – How a Chargeable Event May Be Taxed
The following takes a closer look at a discounted gift trust and how a chargeable event on the investment...
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May 1, 2018
The Ins and Outs of Interest in Possession Trust Taxation
We’ve talked many a time about how a discretionary trust is taxed, but anyone sitting the J02, AF1 and...
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April 24, 2018
Explaining the Starting Rate Band for Savings Income
It looks like the 0% saving rate might be a consideration in the recent AF5 fact-find, so we thought...
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April 17, 2018
Discounted Gift Trust – a Useful Inheritance Tax Planning Tool
The following advises readers what a discounted gift trust is and provides an example that illustrates how it is...
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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...
