Monthly Roundup for May 2020

We know your time is valuable, so here’s a quick summary of the CII-related articles we’ve posted this month.

This Monthly Roundup allows you to see, at a glance, what articles have been posted and you can simply click on any that are of interest to you.

Small business owners with pension plans may be attracted to the idea of using their fund to buy a property to run their business from. This is also a popular topic tested in the CII AF2 business financial planning exam.

When it comes to the CII R03 exam (Personal Taxation), candidates will, of course, be expecting to do calculations. They can, at the very least, anticipate the following calculations: Income Tax, Capital Gains Tax, Inheritance Tax, Taxation of Investment Bonds, and Taxation of Investments. In this article, we cover two calculations that could come up in your exam.

With some written exams back on track for July and the rest in October, it’s time to think about exam technique and how to give yourself the best chance of receiving the marks on offer.

Few would seriously claim that lockdown is fun for all of us, all of the time. However, it may present the best opportunity you’ve had in a while to pause, take stock, and think strategically about the way you work best.

In our recent article, we looked at the income tax position of the three main types of trust that can be examined in AF1, J02, R03, and potentially in R06 and AF5 as well. In this article, we consider the capital gains tax (CGT) and inheritance tax (IHT) treatment.

This is a bit of Friday Fun where we provide you with 5 questions (and answers) relevant to a mix of CII exams. The challenge is for you to answer them in 5 minutes. We post them on the blog every Friday.

To try your 'hand' at answering the questions, visit our blog at one (or all) of the links below:

Friday 29 May

Friday 22 May

Friday 15 May

Friday 8 May

Friday 1 May