Search results for "AF1"
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Monthly Roundup for June 2022
This Monthly Roundup allows you to see, at a glance, what articles have been posted on the Brand Financial Training Blog in June, and you can simply click on any that are of interest to you. -
The Two Pools Approach to Asset Allocation
This article is helpful to those studying for their CII AF1, AF5, R04 and R06 exams. It outlines the two pools approach in asset allocation and briefly discusses the advantage to using this approach. The two pools approach to asset allocation comes up occasionally in the CII exams and is basically a different way of designing a portfolio and its […] -
Understanding How to Apply the Transferable Nil Rate Band
A popular topic for both R03 and AF1 exams, in particular, is the transferable nil rate band. It sometimes appears in R01 and R06 too. This article will help you to understand how you would answer a question regarding inheritance tax and transferable nil rate band on your CII exam. THIS ARTICLE IS RELEVANT TO EXAMINABLE TAX YEAR 2017/18. Changes […] -
A Baffling Question About IHT and The Order of Gifts
Here, a question posed by a reader is answered in detail. The question pertained to the order of gifts and how it impacts IHT charges. This article will be of interest to those who are studying for their CII R01, R03, R06 or AF1 exams. This article has been written in response to a reader’s comment on our recent blog […] -
What is a Relevant Life Plan?
This article explains what a Relevant Life Plan is, when it would be used and by whom. You'll find this information useful if you're studying for any of the CII AF1, AF2, AF5, R05 or R06 exams. -
Taking a closer look at the very challenging CII AF7 exam
Here we’re taking a closer look at the CII’s AF7 Pension Transfers exam. It’s a challenging exam, which is evident in the low pass rate. We delve deeper into what was tested in the last two sittings, and give readers some hints on how to prepare themselves for exam day. If we look at the annual pass rates for the […] -
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, […] -
Monthly Roundup for December 2020
This Monthly Roundup allows you to see, at a glance, what articles have been posted on the Brand Financial Training Blog in December, and you can simply click on any that are of interest to you. -
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 […]