IDD

02 May 2024

List of recently published IDD related CPD material on Techlink
IDD related material published on Techlink in April 2024

02 May 2024

Partnership share purchase - commerciality and premium equalisation
How to achieve commerciality by equalising premium payments

01 May 2024

Partnership succession following critical illness/disability
The choice: double and single option agreements

30 April 2024

Partnership succession on death
Component parts of a share purchase plan

30 April 2024

Family partnerships - business succession
Succession in family firms - key considerations

29 April 2024

Automatic accrual arrangements
Practical and tax considerations of automatic accrual

29 April 2024

Introduction to partnership succession - problems and solutions
How to ensure that the continuing partners can continue the partnership and the family is compensated

19 April 2024

Taxation of trust income - anti-avoidance provisions, etc.
Anti-avoidance provisions and other miscellaneous provisions related to taxation of trust income

16 April 2024

Definition of keyperson cover, and positioning cover with businesses
Keyperson cover and how to position it with businesses

15 April 2024

Transfer of benefits to the employee during their lifetime - cover on non-shareholding employees
Tax treatment on assignment of the policy or payment of the proceeds to the employee

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

15 April 2024

Transfer of assets abroad - new rules for transfers by companies
The transfer of assets abroad legislation

12 April 2024

Providing for inheritance tax (IHT) on death through life assurance - what you need to know
How a life assurance policy can be used to insure against the possibility of an IHT liability and what type of policy is appropriate

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

04 April 2024

Discounted Gift Trusts - what you need to know
The ability to make a lifetime gift that is effective for inheritance tax while retaining access to a regular flow of capital payments by using a Discounted Gift Trust

22 March 2024

Loan trusts - what you need to know
How a Loan Plan works

22 March 2024

Valuations for IHT
How assets are valued for inheritance tax

21 March 2024

Trusts, bonds and long term care - what you need to know
What counts towards the capital limit and what assets will be disregarded. What counts as deliberate deprivation

20 March 2024

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

17 March 2024

Insurance premium tax
The effect of insurance premium tax on private medical insurance

15 March 2024

Arranging for share purchase on the death or serious illness of owners of private limited companies - an outline
How to ensure that shares pass to the continuing shareholders and the family receives reasonable compensation

15 March 2024

Trust Registration Service changes announced in new anti-money laundering consultation
HM Treasury�s consultation on improving the effectiveness of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (the MLRs), which place requirements onto a range of businesses to identify and prevent money laundering and terrorist financing. Here we focus on the Trust Registration Service changes

14 March 2024

Share purchase on critical illness/disability
The choice: double and single option agreements

14 March 2024

Funding the purchase of company shares or a share in a partnership - life policies, etc.
Choice of life policy to fund the purchase of company shares or a share in a partnership

14 March 2024

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

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

12 March 2024

Business trusts - key considerations
Why use a business trust and key provisions

12 March 2024

Share purchase on death
Component parts of a share purchase plan

08 March 2024

The tax implications of share purchase
Tax implications of share purchase chronologically

08 March 2024

Share purchase for private company shareholders - commerciality and premium equalisation
How to achieve commerciality by equalising premium payments

07 March 2024

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

05 March 2024

Option agreements - the price and valuation
Market values and fixed prices - option agreements

05 March 2024

Option agreements
The effect of double and single option agreements

23 February 2024

Tax returns and payment of tax
Which forms and when do the trustees have to submit them to HMRC?

21 February 2024

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, is it wise to top up an existing bond or should you 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

16 February 2024

Trustee investments: an outline of trustees' powers and duties
The law as it relates to trustee investments

14 February 2024

Partnership succession on planned retirement
Funding for succession on retirement

14 February 2024

Interest in possession trusts and bare trusts
Interest in possession trusts and bare trusts, key relevant planning and tax points

14 February 2024

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

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

Investment bonds - tax treatment on death - HMRC manual update
The tax treatment of chargeable event gains realised by personal representatives. HMRC has updated its Insurance Policyholder Tax Manual to provide more detail

12 January 2024

New life expectancy figures released
The latest Office for National Statistics life expectancy calculations

11 January 2024

Company owned policies
The tax treatment of company owned policies

11 January 2024

Round up of recent updates to the Trust Registration Service (TRS) process and TRS Manual
Recent updates made to the Government guidance on the TRS trust registration and management process and to HMRC�s TRS Manual

08 January 2024

Policy loans - chargeable events - international (offshore) policies
Policy loans and chargeable events

04 January 2024

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

03 January 2024

Non-UK life policies - chargeable events
Chargeable events for international (offshore) life policies

21 December 2023

Insurance Distribution Directive - EU law replaced with rules and guidance
The FCA�s final rules for insurance firms that transfer and replace retained EU law provisions from the Insurance Distribution Directive

19 December 2023

IHT on settled property - an overview
Inheritance tax on settled property

08 December 2023

Funding for the company purchase of its own shares
Comparison of the corporate and personal route of funding

06 December 2023

Decumulation considerations
Factors which need to be considered when looking at the provision of income when being drawn down from pensions, ISAs, bond funds or general investment accounts

05 December 2023

Taxation of trusts reform and trustee investment strategies
The reform of trust taxation (since 2003) and its impacts on investment strategies of trustees

04 December 2023

Taxation of trust income - general
How UK, and offshore, trust income is taxed

30 November 2023

Pre-owned assets tax (POAT) and life policies in trust
Impact of POAT on different life policy trusts

30 November 2023

Unit trusts, OEICs and investment trusts as trustee investments
When unit trusts, OEICs or investment trusts may be appropriate trustee investments - focused particularly on tax

29 November 2023

Investment bonds as trustee investments
The suitability of investment bonds as trustee investments - with emphasis on taxation

20 November 2023

The computation of chargeable event gains under life annuities
How chargeable event gains are calculated

17 November 2023

Planning for pre-22 March 2006 settlements
Special considerations when dealing with pre-22 March 2006 flexible interest in possession trusts and accumulation and maintenance trusts

15 November 2023

IHT planning through life policy trusts - a summary of the impacts of Finance Act 2006
The main impact of FA 2006 changes on new and existing life policy trusts

14 November 2023

Pre-22 March 2006 discounted gift trusts - interest in possession basis - a technical analysis
Pre-22 March 2006 discounted gift trusts

10 November 2023

Joint life first death policies
An extract from correspondence in 2004 with HMRC on the subject of joint life first death policies. The principles discovered still hold good

10 November 2023

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

08 November 2023

Bare trust discounted gift trust - effected after 21 March 2006 - a technical analysis
How bare trust discounted gift trusts work

08 November 2023

Investment taxation comparison - at a glance
The taxation of investments for an individual investor. Note that the below does not apply to a company investor

07 November 2023

Discretionary discounted gift trusts effected after 21 March 2006 - a technical analysis
How discretionary discounted gift trusts work

07 November 2023

Talk Money Week 2023 - Reviewing your client's protection needs
Why now might be the time to consider your client�s protection needs