Top Tips
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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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August 3, 2021
The Importance of Writing Individually Owned Life Policies Under Trust
In this article, we discuss replacing death in service benefits with an individually owned life assurance policy and the...
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July 13, 2021
Using Your Own Transport for Business
Using your own transport for business may be tested in the CII exams R03 or within AF1. Read on...
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June 8, 2021
Our Top Revision Tips for the CII R0 Exams
There is a lot of information to retain, and a lot of studying required for the R0 multiple-choice question...
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December 17, 2013
Top Tip – National Insurance Employment Allowance – CII R03, R06, AF1, AF5
THIS ARTICLE IS RELEVANT TO EXAMINABLE TAX YEAR 2021/22. From April 2014 an employment allowance was introduced for businesses,...
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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...
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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...
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August 28, 2013
Top Tip – Sufficient UK Ties Test and Split Years
Last week we looked at the three statutory UK residency tests. We looked at the ‘automatically not UK...
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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...
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January 23, 2013
Top Tip – Chargeable Events on Bonds
In this article we look at bonds under trust and what happens when a chargeable event happens. Who is...
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January 2, 2013
Child Benefit Tax Charge – CII R03 or AF1
The high income Child Benefit Tax Charge is a tax charge for individuals with total taxable income over £50,000...
