Taxation
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February 14, 2023
Brand Bitesize: Taxation of Dividends
In this Brand Bitesize video, we show you how dividend income is taxed. This could be useful for anyone,...
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January 17, 2023
Learning About Corporation Tax
Whereas individuals pay income tax and capital gains tax on their income and gains respectively, UK resident limited companies...
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November 15, 2022
Value Added Tax Explained
Value added tax, generally known as VAT, is levied on the majority of goods and services supplied by UK...
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October 25, 2022
Inheritance Tax and Exempt Transfers
For inheritance tax (IHT) purposes, gifts fall into one of three categories: exempt transfers, potentially exempt transfers (PETs), and...
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September 13, 2022
How do you complete the CII R03 exam in just 60 minutes?
The CII R03 exam continues to be one of the hardest exams to pass at diploma level. The main...
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May 31, 2022
How to Calculate and Claim Higher Rate Tax Relief
As pensions now have greater flexibility and are attractive from a tax perspective, larger pension contributions are commonplace for...
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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...
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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...
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April 12, 2022
Tax Relief on a Large Employer Pension Contribution
The rules around corporation tax relief on a single large employer pension contribution are not easy, so this article...
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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...
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March 8, 2022
Brand Bitesize: Transferring Nil Rate Band between spouses/civil partners
Are you a visual learner? You're going to love this new feature on the blog! Watch short, informative videos...
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January 25, 2022
Are you aware of the IHT Reduced Rate of 36%?
In this article, we look at the IHT reduced rate of 36% which may come up if you are sitting...
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December 28, 2021
Domicile and Deemed Domicile – Spot the Difference
Last week, we looked at UK residency and today, we focus on an individual's domicile. This is of interest...
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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...
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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...
