Top Tips
- December 17, 2013
Top Tip – National Insurance Employment Allowance – CII R03, R06, AF1, AF5
http://www.brandft.co.uk/ From April 2014 an employment allowance is being introduced for businesses, charities and community amateur sports clubs. The...
- November 19, 2013
Top Tip – Tax Payment 31st January 2014 – CII CF2, CF5, R03, R06, AF1, AF5
http://www.brandft.co.uk As December approaches some may be thinking more of the 31st January tax bill that’s looming rather than...
- September 25, 2013
Top Tip – Rental Income and Tax – CII R03, R06, AF1, AF5
http://www.brandft.co.uk/ I read over the weekend that HMRC is keen to ensure that all the landlords in the UK...
- August 28, 2013
Top Tip – Sufficient UK Ties Test and Split Years
http://www.brandft.co.uk Last week we started looking at the three new statutory residency tests that started in April 2013. We...
- August 21, 2013
Top Tip – New Statutory Residence Test – CII R03, R06, AF1, AF5
https://brandft.co.uk For those that have been in the industry a while, you will be familiar with the term ‘ordinary...
- August 7, 2013
Top Tip – Pension Reforms
http://www.brandft.co.uk/ Anyone studying for a CII Pensions exam will know that the new manuals are littered with the proposed...
- June 25, 2013
Top Tip – CII R06 – July 2013
http://www.brandft.co.uk/ Are you sitting the exam on the 8th July? If so, you will have already received the case...
- May 29, 2013
Top Tip – Using Your Own Transport for Business – CF1, R03, AF1, AF5
http://www.brandft.co.uk/ So this weeks’ top tip is for those people that use their own transport for business. It came...
- May 22, 2013
Top Tip – The Seed Enterprise Investment Scheme
http://www.brandft.co.uk/ Looking through some of the CII manuals, I noticed a distinct lack of information on the SEIS introduced...
- April 24, 2013
Top Tip – Back to Basics – Life Policies Under Trust
I met someone recently who had (reluctantly) had to leave the comfort blanket of working for a large organisation...
- April 17, 2013
Top Tip – PE Ratios – CII J10, AF4, R02, CF2
The price/earnings ratio is apparently a quick way to see if a share you’re interested in is cheap or...
- April 3, 2013
Top Tip – IHT and the Reduced Rate of 36%
This week I thought we’d have a look at IHT, specifically where the reduced rate of 36% has applied...
- February 20, 2013
Top Tip – Primary Protection CII R04, J05 and AF3
The Pensions legislation isn’t easy. It never has been and I don’t suppose it ever will be… The calculation...
- January 23, 2013
Top Tip – Chargeable Events on Bonds
This week I wanted to look at bonds under trust and what happens when a chargeable event happens. Who...
- January 3, 2013
Top Tip – Child Benefit and Pension contributions continued – CII R03, J01 or AF1
Last time, I started off the topic of Child Benefit and what could be done if someone was in...