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Search results for "R06"

  • Brand Bitesize: Consumer Duty

    The FCA’s Consumer Duty has transformed how firms interact with retail customers. This video breaks down what it means in practice - from acting in good faith and avoiding foreseeable harm to ensuring fair value and effective customer support.

  • Sacrificing Salary Sacrifice

    Recently, we looked at forthcoming legislative changes that will bring pensions inside of the estate for IHT purposes. Here, we examine another area of pensions where the government are proposing changes: salary sacrifice. This is particularly relevant for those studying towards the CII R04, R06, and AF5 and AF8 units.

  • Pensions and IHT – The Practical Impact

    In this article, we examine the impact of the legislation changes that will see pensions no longer being exempt from inheritance tax. This is particularly relevant for candidates studying towards the CII R03, R04, R06, AF1 and AF5 exams.

  • Stamp Duty Land Tax Rates and Reliefs Explained

    In this article, we take a look at Stamp Duty Land Tax (SDLT). While this article is particularly relevant to the CF6 and R07 exams, SDLT also appears in CF1, R02, R03, R06, AF1, ER1 and LP2.

  • When will the Autumn Budget 2024 changes be tested?

    As you prepare for your CII exams, it is essential to stay informed about recent changes to various laws and regulations that will be tested in your upcoming exams. Below are the key changes from the Autumn Budget you should be aware of, along with the dates from which these changes will be examined.

  • Parental Leave and Pensions Explained: Key Rules for Defined Benefit and DC Schemes

    In this article, we explain how employee pension rights are treated during periods of parental leave which covers maternity, paternity, and adoption leave. This topic is particularly relevant to the CII R04 exam and could easily feature in the client scenarios of the AF5 or R06 exam.

  • AIM Shares Explained

    AIM, the Alternative Investment Market of the London Stock Exchange, offers growth-focused opportunities for investors in small and emerging companies. This article covers the benefits, risks, and tax advantages of AIM shares, providing essential insights for CII students preparing for the R02, R06, J10, AF4, and AF5 exams.

  • Insights from the February 2025 AF5 Exam: What Candidates Can Learn

    The CII AF5 exam continues to test not just technical knowledge but the ability to apply it in a way that’s tailored to clients’ real-world circumstances. The February 2025 sitting offered several clear lessons on where candidates gained or lost marks – lessons that can help future students sharpen their approach and avoid common pitfalls.

  • Understanding the Review Questions on the CII R06 Exam

    Here, we are focusing on the questions on the CII R06 exam that can be asked relating to client reviews.

  • Answering ‘Factors’ Questions on the CII R06 Exam

    In this article, we aim to give you some in-depth guidance on how to prepare for some of the ‘factors’ questions often seen in R06. Understanding these questions and answering them well is likely to pick up a good chunk of marks.

  • Commodities: Key Insights for CII Exam Candidates

    This article covers the role of commodities – both hard and soft – in investment portfolios, highlighting their appeal to different investor types. It will be particularly relevant to those studying for the CII R02, R06, J10, AF4, and AF5 exams, as it explores how commodities can serve as both a source of diversification and a hedge against inflation.

  • Our Post-Exam Review of the September 2022 CII R06 Exam

    The exam guide from the September sitting of R06 has been released by the CII, prompting us to see how we did in predicting the questions and model answers in our pre-exam analysis.

  • To marry or not to marry? That is the tax question!

    Recently, we looked at the Marriage Allowance and the Married Couple’s Allowance, and it got us thinking about the c470,000 families who choose to cohabit rather than marry or enter into civil partnerships and so can’t claim these allowances even if they are otherwise eligible. In this article, we outline some of the tax benefits that cohabiting couples miss out on by not marrying. This article will be useful to those who are studying for any of the CII CF1, R01, R03, R06, AF1, or AF5 exams.

  • The Little-Known Tax Perk of Being Married

    Previously, we looked at the Married Couple’s Allowance, a tax break for married couples where at least one of the partners was born before 6 April 1935. In this article, we introduce you to the lesser known Marriage Allowance, an income tax break for married couples of any age, but there are still very specific eligibility conditions in order to benefit from this allowance. Here, we discuss those circumstances and provide an example that will be useful to those who are studying for any of the CII CF1, R01, R03, R06, AF1, or AF5 exams.

  • Married Couple’s Allowance: Tax Relief for Older UK Couples

    The Married Couple’s Allowance is a significant tax benefit available for couples in the UK where at least one partner was born before April 6, 1935. This article outlines the key features of this allowance and will be useful to those who are studying for any of the CII CF1, R01, R03, R06, AF1, or AF5 exams.