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  • 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.

  • A Look at Trusts for Bereaved Minors and 18 to 25s

    The Finance Act 2006 introduced two new categories of special trusts: trusts for bereaved minors and 18-25 trusts. In this blog post, we take a look at both. This article is particularly relevant to the CII's J02, R06, AF1, and AF5 exams.

  • Brand Bitesize: Enterprise Investment Scheme

    In this Brand Bitesize video, we talk about Enterprise Investment Schemes. This is useful for CII R02, R03, or J10 exam revision; you may also find it useful to refer to this 'bitesize' video when studying for R06, AF1 or AF5 exams.

  • Our Post-Exam Review of the October 2021 CII AF5 Exam

    The CII has now released the exam guide for the October sitting of AF5, so we can see how we did in our pre-exam analysis.

  • Brand Bitesize: Self-Assessment

    In this Brand Bitesize video, we take a look at self-assessment – relevant to CII exam R03, but also a worthy reminder for exams AF1, AF5, CF1, R01, R04, and R06.

  • Using a Lump Sum to Pay off a Mortgage

    One question that often pops up in the CII R06 and AF5 exams is the consideration of whether it’s better to invest a lump sum, such as a recently received inheritance, or to use it to repay an outstanding mortgage. In this blog post, we consider the pros and cons of each.

  • Correlation is key to diversification, but what does it mean?

    We are often told that correlation is a key aspect of diversification, but what does it mean? This article explains what correlation is and provides an example of a table that could appear on the CII R02 exam - also useful for CII J10, AF4, R06 and AF5 revision.

  • 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%.

  • Getting a Good Grasp of the Two Types of Lasting Power of Attorney

    A Lasting Power of Attorney, commonly shortened to LPA, gives someone else the legal authority to look after your affairs should you become unable to do so. This article looks at two different types of LPA - useful for candidates studying towards the CII AF1, AF5, J02, R01, R05, or R06 exams.

  • 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.

  • Brand Bitesize: Transfers into Discretionary Trusts

    In this Brand Bitesize video, we take a look at how transfers into discretionary trusts work in practice when either the trustees or the settlor pays the tax due. This could be useful for anyone studying for the CII's R03, J02, or AF1 exams. It could potentially appear on the R06 and AF5 exams as well.

  • The Financial Implications of the Cuts to the Dividend Allowance

    In this article, we look at the financial implications of the cuts to Dividend Allowance as well as some ideas to potentially mitigate their effects. This is useful reading for CII R02, R03, R06, AF1, AF4, and AF5 exam revision.

  • The Capital Gains Tax (CGT) annual exempt amount falls

    In this article, we look at the financial implications of the cuts to the CGT annual exempt amount as well as some ideas to potentially mitigate their effects. This is useful reading for CII R02, R03, R06, AF1, AF4, and AF5 exam revision.

  • Brand Bitesize: Taxation of Dividends

    In this Brand Bitesize video, we show you how dividend income is taxed. This could be useful for anyone, sitting the R02, R03, R06, J02, AF1, AF4, or AF5 exams, who might need a quick refresher on the basics of dividend taxation.

  • The Hidden Benefits of Class 3 National Insurance Contributions

    National insurance is commonly perceived as just another tax, but its true value lies in being a remarkable investment opportunity. With 35 qualifying years required for a full state pension, clients can leverage Class 3 National Insurance contributions to secure additional qualifying years and boost their retirement income. In this article, we delve into the benefits, returns, and extended deadline for seizing this often overlooked investment. Those studying for any of the CII AF1, AF5, R03, R04, or R06 will find extra knowledge in the area of National Insurance contributions to be advantageous to their exam revision.