Latest

Around the Site

• Emergency Budget 2010 - pension planning opportunities
  Adrian Walker discusses opportunities for pension funding post emergency Budget 2010.

• Taxation of collectives when held in trust
  This article looks at how UK collective investments are taxed when they are held inside a trust.
• Taxation of collectives when held directly
  This article looks at the taxation of a collective investment when owned directly by a UK resident investor and considers any additional liability which may fall on the investor.

• Effective IHT planning with regular premium life policies
  Changes introduced by the Finance Act 2006 meant the providers of inheritance tax (IHT) solutions needed to review these strategies to see how they may be affected by the changes.
• Using regular premium policies and exemptions
  Various exemptions are available to individuals who wish to give assets away so that they are immediately no longer included in their ‘estate’ for inheritance tax (IHT) purposes.

• Dividend taxation for trustees and beneficiaries of a discretionary trust
  This article addresses the taxation position of trustees and beneficiaries in receipt of dividend income and savings income generated from trust assets. It does not consider all scenarios and Skandia recommends that independent tax advice be sought in all cases.
• Capital gains tax - post 22 June 2010
  This article sets out the rules relating to capital gains tax (CGT) and some of the major planning considerations.
• Emergency Budget 2010 - the new Capital Gains Tax regime
  Phil Carroll explores Capital Gains Tax post emergency budget 2010.

• Part 1 of Emergency Budget 2010 overview
  What will the emergency Budget mean for the economy and your clients’ investments? Bill Dinning, economist and European Head of Strategy at Aegon Asset Management, provides his views.
• Part 2 of Emergency Budget 2010 overview
  What will the emergency Budget mean for the economy and your clients’ investments? Bill Dinning, economist and European Head of Strategy at Aegon Asset Management, provides his views.