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Taxation

  • Inheritance Tax and Exempt Transfers

    Posted by on October 25, 2022

    For inheritance tax (IHT) purposes, gifts fall into one of three categories: exempt transfers, potentially exempt transfers (PETs), and...

    Brand Financial Training

  • How do you complete the CII R03 exam in just 60 minutes?

    Posted by on September 13, 2022

    The CII R03 exam continues to be one of the hardest exams to pass at diploma level.  The main...

    Brand Financial Training

  • How to Calculate and Claim Higher Rate Tax Relief

    Posted by on May 31, 2022

    As pensions now have greater flexibility and are attractive from a tax perspective, larger pension contributions are commonplace for...

    Brand Financial Training

  • Brand Bitesize: Quick Succession Relief

    Posted by on May 10, 2022

    Watch this short, informative video that explains Quick Succession Relief. This Brand Bitesize video is perfect for your CII...

    Brand Financial Training

  • What is the Residence Nil Rate Band?

    Posted by on May 10, 2022

    The residence nil rate band (RNRB) came into effect in April 2017 and can be tested in any of...

    Brand Financial Training

  • Tax Relief on a Large Employer Pension Contribution

    Posted by on April 12, 2022

    The rules around corporation tax relief on a single large employer pension contribution are not easy, so this article...

    Brand Financial Training

  • Tax Year End Planning

    Posted by on March 29, 2022

    Tax efficiency and tax planning of a client’s portfolio are often examined in the R06 and AF5 exams and...

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  • Brand Bitesize: Transferring Nil Rate Band between spouses/civil partners

    Posted by on March 8, 2022

    Are you a visual learner? You're going to love this new feature on the blog! Watch short, informative videos...

    Brand Financial Training

  • Are you aware of the IHT Reduced Rate of 36%?

    Posted by on January 25, 2022

    In this article, we look at the IHT reduced rate of 36% which may come up if you are sitting...

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  • Domicile and Deemed Domicile – Spot the Difference

    Posted by on December 28, 2021

    Last week, we looked at UK residency and today, we focus on an individual's domicile. This is of interest...

    Brand Financial Training

  • How to Determine UK Residency Status

    Posted by on December 21, 2021

    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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  • How to Avoid the High Income Child Benefit Tax Charge

    Posted by on November 30, 2021

    The High Income Child Benefit Tax Charge can be tested in the CII R01, R03, R05, R06, AF1, and...

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  • Using Your Own Transport for Business

    Posted by on July 13, 2021

    Using your own transport for business may be tested in the CII exams R03 or within AF1. Read on...

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  • Minimise CGT on a Property Disposal with this Exemption

    Posted by on April 20, 2021

    We all know that when we sell our house it is exempt from capital gains tax (CGT) if it...

    Brand Financial Training

  • How to Reduce Inheritance Tax on PETs and CLTs with Taper Relief

    Posted by on January 12, 2021

    Taper relief can be applied to the inheritance tax payable on either a potentially exempt transfer (PET) or a...

    Brand Financial Training