Case Studies

11 September 2026

Case study - a comparison between discretionary and absolute trusts
The differences and the pros and cons of using discretionary and absolute trusts. Trusts can be used to mitigate inheritance tax (IHT), to protect vulnerable beneficiaries and to provide future generations with a legacy. Most types of trust have the option of using either an absolute version or a discretionary version

09 September 2026

Bonds check list. Information needed when dealing with investment bonds inside trusts, including loan trusts - a case study
When you are dealing with investment bonds inside trusts, whether it’s the death of the settlor, or the client or trustees want to re-arrange assets or distribute some of the trust fund, what information you need from your clients

09 September 2026

Case study - bonds - what are lives assured and why do we need them?
How important lives assured are under a bond and the consequences of their death

08 September 2026

Case study: unit trust or OEIC portfolio feeding ISAs post the reduction in the annual exempt amount
Since the reduction in the annual exempt amount (AEA) for capital gains tax (CGT) it is getting more problematic to feed a clients ISA from unit trusts or OEICs. What else can be used to ensure clients utilise their full Ł20,000 ISA allowance?

07 September 2026

Case study - why should clients consider investment bonds as part of their investment portfolio?
With all the different investment vehicles available to clients, how bonds stack up against alternative wrappers. In this case study we are going to take a look at why bonds should be considered as part of your client’s overall investment portfolio

07 September 2026

Case study: should a client top up their existing bond or take out a new bond?
When a client holds bonds as part of their investment portfolio and has more money to invest, whether it is wise to top up an existing bond or whether you should advise them to take out a new bond. All of the things you ought to consider when you are asked this question by your clients

04 September 2026

When should I use a spousal by-pass trust - a case study
What is a spousal by-pass trust, should I use one and how do I set it up?

04 September 2026

Trusts - single or joint settlor - a case study
When recommending trusts for clients, whether you should suggest a joint settlor trust or single settlor trusts and if it matters

04 September 2026

Responsibility that comes with being a trustee - a case study
The responsibility that comes with being a trustee

03 September 2026

Why trustees use bonds as trustee investments - a case study
Why bonds can be a useful investment as part of a client’s overall portfolio. Bonds can be particularly useful for trustees when it comes to choosing investments for trusts

03 September 2026

Case study - is setting up a JISA for children with disabilities or learning difficulties a good idea?
Issues that can arise with junior ISAs (JISAs) when the child turns 18 if they have special educational needs (SENDS). An important objective for parents and grandparents is saving for their child’s future. Tax efficiency is key, which is why, normally, the first investment made is into JISAs

01 September 2026

Gifting diary - a case study
What is a gifting diary and why do your clients need one?

27 August 2026

Case study: alternative wrappers in retirement
Other ways to provide a regular payment stream in retirement as an alternative to the traditional pensions that lots of clients rely on when they retire and why bonds can be a useful part of your client’s portfolio in planning for retirement

27 August 2026

Inheritance tax and the order of gifting - a case study
The IHT implications of making gifts and in what order they should be made

26 August 2026

Case study - bonds and whether I should recommend an onshore bond or an offshore bond?
How do you decide whether an onshore bond is right for your client compared to an offshore bond?

26 August 2026

Options for IHT planning where clients own buy to let properties - a case study
The options for inheritance tax (IHT) planning, where clients have built up a substantial number of buy-to-let (BTL) properties over the years

26 August 2026

Case study - do you know the consequences and potential problems of paying life policy premiums?
The impact on the client’s inheritance tax position where premiums are not exempt

25 August 2026

Case study - where do you start with IHT planning for clients?
When you discover that your clients have grown their wealth over their nil rate bands, where to start with their inheritance tax (IHT) planning

25 August 2026

Comparison of bonds and unit trusts/OEICs - a case study
Should I recommend life assurance bonds or unit trusts/OEICs?

24 August 2026

Case study: taking money out of international bonds
The consequences of exceeding the 5% cumulative allowance or surrendering segments of an international (offshore) bond

21 August 2026

Case study: bonds, what are excess events and are they always bad for clients?
Bond taxation and partial withdrawals. The consequences of exceeding the 5% cumulative allowance on an onshore bond

18 August 2026

A case study on lifetime gifting - interaction between the transferable nil rate band and taper relief
How lifetime gifts affect the availability of any transferable nil rate band and the application of taper relief

12 August 2026

Case study: inheritance tax advantaged solutions (ITS) for the elderly
Some elderly clients leave IHT planning too late and tr they get the more problematic it can be to try and do IHT planning. When might ITS be the answer?

11 August 2026

Loan plan case study - dealing with the outstanding loan on death
Why you need to inform clients that they ought to consider a codicil to their Will to deal with the outstanding loan on death

11 August 2026

Discounted Gift Trusts - it's not all about the discount - a case study
What it means if your clients are declined for a discount

10 August 2026

Case study - what is a gift trust and when would you use it?
Gift trusts and their uses. Whether it’s for inheritance tax planning, intergenerational planning or retaining control there is a range of trusts that your clients can use

31 July 2026

How to leave a legacy for children with special educational needs or learning difficulties - a case study
Leaving a legacy either in lifetime or on death to a family member who has special educational needs (SENDS). If your clients have a family member who has special educational needs (SENDS), they may not be able to deal with their own finances as they enter into adulthood. It’s important to help your clients make the right choices when it comes to leaving a legacy either in lifetime or on death to those individuals

31 July 2026

When to use term assurance for IHT planning - a case study
Different types of term assurance and their uses in IHT planning

31 July 2026

Taper relief for potentially exempt transfers (PETs) - a case study
Inheritance tax (IHT) planning for the elderly, which can be problematic, especially if there is a chance that they will not survive seven years. Taper relief on PETs can be useful in these circumstances

31 July 2026

A case study - what happens to your client's investments on death?
The most common investments and what happens on death and what are the tax consequences. There seems to be some confusion as to what happens to your client’s investments when they die. Do they automatically pass to their spouses/partners or family on death?

19 June 2026

Local Authority care fees assessment - case studies
How a Local Authority assesses an individual’s assets, to determine whether they are eligible for assistance with care fees. How individual and jointly owned assets are tested and the application of capital and income tariffs

10 June 2026

Using pension contributions to reduce bond tax - a case study
Tax on chargeable event gains. How a pension payment, in certain cases, can reduce or eliminate the tax charge on a chargeable event gain

09 June 2026

Maximising pension contributions before the end of the tax year - key points and case studies
The key things to consider when advising clients with end of tax year pension planning

09 June 2026

Annual allowance considerations for an employer pension contribution - a case study
The annual allowance considerations for an employer paying into a personal pension

28 May 2026

Tax relief for personal pension contributions (self-employed) - a case study
The criteria for tax relief to be given for a self-employed individual paying into a personal pension and how that tax relief works

28 May 2026

Tax relief for personal pension individual contributions (employed) - a case study
The annual allowance considerations for an employed individual paying into a personal pension

14 May 2026

Case studies: maximising the use of your client's personal allowances
How to apply personal allowances in the correct and most tax effective way

28 April 2026

Periodic charges and multiple trust planning - a case study
Reducing IHT on periodic charges through multiple trust planning

23 April 2026

CGT on property sales & EIS investments - a case study
The CGT on the sale of a UK residential property, by a UK resident, which must be paid within 60 days of completion of the contract. This needs to be taken into account when making EIS investments to defer the payment of CGT

21 April 2026

Maximising pension contributions - DC schemes - what you need to know
How tax relief is granted on member and employer pension contributions and how tax relief on contributions will be restricted by the annual allowance

20 April 2026

Enterprise Investment Scheme - tax reliefs in practice - a case study
Application of the tax reliefs offered by Enterprise Investment Schemes

16 April 2026

EIS losses - case studies
EIS losses and what happens on death

02 April 2026

IHT benefits of setting up a loan trust - case studies
How a loan trust could be a suitable estate planning solution for those who are unsure whether or not they require access or wish to make a gift

31 March 2026

VCT tax relief clawback case study
How to calculate the value of income tax relief clawed back by HMRC when VCT shares are disposed of within the five-year minimum holding period

27 March 2026

Transferable business relief and agricultural relief allowance - a case study
How the transferable inheritance tax business relief and agricultural relief allowance works in practice

25 March 2026

The inheritance tax 14-year rule - a case study
How the “14-year rule” operates for inheritance tax purposes

25 March 2026

EIS loss relief case study - claiming loss relief within three years of EIS share acquisition
How to calculate available loss relief when there is a realised loss of value of EIS qualifying shares within the three-year minimum holding period

23 March 2026

AIM shares and replacement property relief - a case study
The inheritance tax position where someone uses replacement property relief with the aim to attract 100% business relief