Home

Search results for "AF1"

  • All You Need to Know About ISAs

    In the 2023 Autumn Statement, the Government announced a package of ISA reforms, most of which came into effect from 6 April 2024. In this article, we take a look at what these reforms involve - useful reading for those preparing for the CII's R01, R02, R03, R06, AF1, AF4, or AF5 exams.

  • A Closer Look at Purchased Life Annuities

    In this article, we look at purchased life annuities, focusing in particular on their taxation and the reasons for and against their purchase - useful for CII R02, R03, R04, R06, J05, J10, AF1, AF4, and AF5 exam preparation.

  • A Clever Way of Reducing the Child Benefit Tax Charge

    This article shares with you an example where a couple, who are receiving the child benefit for their two children, are able to reduce their child benefit tax charge and receive an effective tax relief of just over 60%.

  • How to Determine Periodic and Exit Charges on a Discretionary Trust

    Discretionary trust taxation came up on a recent CII AF1 paper, and as much as we have covered this subject before, it seems a timely reminder for those thinking of sitting this exam in the future - also useful reading for J02, R03, R06, and AF5 exam takers.

  • Income Tax Calculation Using the 6 Steps

    In this blog post, we’re going to put the six steps to working out someone’s income tax liability into practice. This is useful knowledge for your CII R03 or AF1 exam preparation.

  • Friday Five Focus on Taxation – 5 Questions in 5 Minutes – 5 Sep 2025

    Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week, our Friday Five is relevant to Taxation; this is useful as you prepare for the CII's R03 or AF1 exams. The challenge is for you to answer them in 5 minutes.

  • Understanding Charitable Trusts and Their Tax Treatment

    Increasingly, individuals are turning to charities for vital support in times of need where their needs are not met by government services due to cost. Food bank charities are a prime example. This article is particularly relevant to the CII's AF1 and J02 exams.

  • Current CII Exams Pass Rates – as at May 2024

    The CII has now released their pass rates for 2023.  Here, we discuss the pass rates and what we can learn from them.

  • Friday Five Focus on Taxation – 5 Questions in 5 Minutes – 1 Aug 2025

    Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week, our Friday Five is relevant to Taxation; this is useful as you prepare for the CII's R03 or AF1 exams. The challenge is for you to answer them in 5 minutes.

  • 2022 CII Exams: Mapping the Route Ahead

    With the release of next year’s written CII exam dates, now is a good time to think of how different units can contain overlapping content and how this might affect when units are taken.

  • The CII AF1 October 2020 Exam in Review

    The CII has released their papers from the exam sittings that happened in October. In this article, we look at what was tested in AF1: the Personal Tax and Trust Planning paper.

  • Friday Five Focus on Taxation – 5 Questions in 5 Minutes – 27 Jun 2025

    Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week, our Friday Five is relevant to Taxation; this is useful as you prepare for the CII's R03 or AF1 exams. The challenge is for you to answer them in 5 minutes.

  • Friday Five Focus on Taxation – 5 Questions in 5 Minutes – 23 May 2025

    Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week, our Friday Five is relevant to Taxation; this is useful as you prepare for the CII's R03 or AF1 exams. The challenge is for you to answer them in 5 minutes.

  • What Happens on the Death of an ISA Holder

    Here, we take a look at what happens on the death of an ISA holder and a special allowance that is available to married couples and civil partners on first death. This is useful reading as part of your preparation for the CII R02, R03, AF1, R06, or AF5 exams.

  • Newsletter for December 2024

    Here's an update on all that's news at Brand Financial Training.