R06
-
June 14, 2022
What is a deed of variation?
Recently we have had a couple of queries on how a deed of variation works. These can be tested...
-
June 14, 2022
Brand Bitesize: Tapered Annual Allowance
Are you a visual learner who is studying toward the CII's AF1, AF5, AF7, J05, R04 or R06 exams?...
-
May 17, 2022
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...
-
May 10, 2022
Brand Bitesize: Quick Succession Relief
Watch this short, informative video that explains Quick Succession Relief. This Brand Bitesize video is perfect for your CII...
-
May 10, 2022
What is the Residence Nil Rate Band?
The residence nil rate band (RNRB) came into effect in April 2017 and can be tested in any of...
-
May 3, 2022
The Financial Services Compensation Scheme
For those who are studying for any of CII CF1, CF8, ER1, J10, R01, or R06, it's important to...
-
April 5, 2022
Our Post-Exam Review of the January 2022 CII R06 Exam
The question paper from the January sitting of R06 has been released by the CII, prompting us to see...
-
March 29, 2022
Tax Year End Planning
Tax efficiency and tax planning of a client’s portfolio are often examined in the R06 and AF5 exams and...
-
January 11, 2022
Understanding the Rules Surrounding State Pension Deferral
An exam question on State pension deferral is often a possibility if the client in one of your R06...
-
January 4, 2022
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 income...
-
December 21, 2021
How to Determine UK Residency Status
A whole chapter of the CII's R03 study text is based on residence and domicile, so no doubt you'll...
-
November 30, 2021
How to Avoid the High Income Child Benefit Tax Charge
The High Income Child Benefit Tax Charge can be tested in the CII R01, R03, R05, R06, AF1, and...
-
November 16, 2021
Our Post-Exam Review of the September 2021 CII R06 Exam
The exam guide from the September sitting of R06 has been released by the CII, prompting us to see...
-
October 26, 2021
How to Calculate Redemption and Running Yields on a Bond
If you are sitting a CII investment exam, then we can almost guarantee that you will have to work...