Search results for "AF5"
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Brand Bitesize: Tapered Annual Allowance
Are you a visual learner who is studying toward the CII's AF1, AF5, AF7, J05, R04 or R06 exams? This month our ‘bitesize’ video is all about the tapering of the annual allowance for high earners. This is great for quick revision! -
How to Calculate Redemption and Running Yields on a Bond
If you are sitting a CII investment exam, then we can almost guarantee that you will have to work out the yield on a bond and probably both the running yield as well as the redemption yield. So here’s a quick reminder of how to do it. -
How to Achieve Minimum Tax Liability with Clustered Bonds
Clustering, or segmentation, is something that is tested within various CII exams. For example, it can feature in AF1, AF4 and perhaps even AF5, as well as at diploma level with R02 and R03. In particular, it seems R03 is a firm fan of testing a candidate’s knowledge in this area. Read on to learn how best to answer this […] -
Lifetime Allowance is likely to be tested on CII Pension Exams
Learn more about the Lifetime Allowance so you're prepared on exam day - useful reading for CII AF4, AF5, AF7, R04 and R06 exam preparation. -
What are the 4 categories of Lifetime Transfers?
Learn about the four types of lifetime transfers as you revise for your CII AF1, AF5, R03 or R06 exam. THIS ARTICLE IS RELEVANT TO EXAMINABLE TAX YEAR 2018/19. Lifetime transfers fall into the following four categories: Exempt Potentially Exempt Chargeable but not taxable Chargeable and taxable Exempt Transfers An exempt transfer is one that is not liable to IHT […] -
Monthly Roundup for November 2019
This Monthly Roundup allows you to see, at a glance, what articles have been posted on the Brand Financial Training Blog in November, and you can simply click on any that are of interest to you. -
A Fundamental Change to the Taxation of Dividends is on the Horizon
This April will see a fundamental change in the way that dividends are taxed, with the introduction of a tax free allowance of £5,000 and the abolition of the notional 10% tax credit. This article will provide readers with examples of what this change means in practice – of particular interest to those studying for any of the CII CF1, […] -
Brand Bitesize: Phased Annuity Purchase
Are you in the later stage of your revision for the CII AF7, AF5, J05, or R04 exam? This month, our ‘Bitesize’ video is all about phasing retirement and creating an income through phased annuity purchasing. -
Discounted Gift Trust – a Useful Inheritance Tax Planning Tool
The following advises readers what a discounted gift trust is and provides an example that illustrates how it is used for tax planning – of particular interest to those studying for any of the CII R03, R06, J02, AF1, AF4 or AF5 exams. What is a discounted gift trust (DGT)? A discounted gift trust (DGT) is a useful inheritance tax […] -
Discounted Gift Trust – How a Chargeable Event May Be Taxed
The following takes a closer look at a discounted gift trust and how a chargeable event on the investment bond may be taxed – of particular interest to those studying for any of the CII R03, R06, J02, AF1 or AF5 exams. THIS ARTICLE IS RELEVANT TO EXAMINABLE TAX YEAR 2017/18. We have looked before at how a discounted gift […] -
Monthly Roundup for August 2022
This Monthly Roundup allows you to see, at a glance, what articles have been posted on the Brand Financial Training Blog in August, and you can simply click on any that are of interest to you. -
How to Calculate Quick Succession Relief
Quick Succession Relief is something that has often come up in both the AF5 and AF1 written exams. It’s one of those formulas you commit to memory for an exam and then probably forget instantly, so we thought we’d put together a quick example to help those studying for any of the exams where taxation can rear its head. THIS […]