Maturing Families

18 April 2024

Valuing pre-6 April 2024 lump sums for Lump Sum and Death Benefit Allowance (LSDBA) purposes
Using the standard valuation basis for pre-2024 lump sums for LSDBA calculations

15 April 2024

Gifting assets and local authority assessment
The practical implications of gifting assets on the provision of care by the local authority. Rules on deliberate deprivation. Relevant case law

12 April 2024

Long-term care insurance - an overview
The benefits and taxation of long-term care insurance policies

11 April 2024

The High Income Child Benefit Charge (HICBC) - what you need to know
What the charge is based on, how it is calculated and what options are available to the taxpayer

05 April 2024

IHT planning with the private residence - what you need to know
When it is appropriate and when it is not to do IHT planning with an individual’s main residence

22 March 2024

Transitional Tax-Free amount Certificate
Application, purpose and use of the Transitional Tax-Free Cash Certificate

20 March 2024

Introduction to long term care
The background to the long term care problem

13 March 2024

Tax year end planning checklist for individuals - 2023/24 tax year
Suggested planning considerations for individuals for the end of the tax year - updated for Spring Budget 2024 announcements

01 March 2024

Benefit Crystallisation Events - an overview
The remaining and new benefit crystallisation events

15 February 2024

What is the Lump Sum Allowance (LSA)?
The Lump Sum Allowance and how it restricts benefits

12 February 2024

Valuing pre-2024 lump sums for LSA purposes
Using the standard valuation basis for pre-2024 lump sums for LSA calculations

09 February 2024

New mortgage scheme statistics show another increase
Official quarterly statistics on the mortgage guarantee scheme: 19 April 2021 (scheme launch) to 30 September 2023

06 February 2024

Quarterly Stamp Duty Land Tax statistics - Q4 2024
Quarterly statistics on residential and non-residential SDLT transactions valued at £40,000 or above

02 February 2024

How an individual can provide for the later costs of care
Ways in which a person can provide for the possible future costs of care

25 January 2024

SIPP fundamentals
The fundamentals of self-invested personal pensions

13 December 2023

Child Trust Fund - what you need to know
The key facts on Child Trust Funds

06 December 2023

Child Benefit - for coming to or leaving the UK
Child Benefit rules for those coming to the UK from abroad or leaving the UK

03 November 2023

Quarterly Stamp Duty Land Tax statistics - Q3 2023
Quarterly statistics on residential and non-residential SDLT transactions valued at £40,000 or above