Adrian Walker considers the short- and long-term advice issues that the impending removal of protected rights will bring.
Higher rate relief on personal pension contributions is generally given through Self Assessment. This article explains some of the key dates for Self Assessment and the effect of pension contributions on payments on account and balancing payments.
Introduction to the new pension rules video. To help identify the potential effect of the changes and the planning opportunities that are presented by the new funding rules we have built a series of short videos aimed at key elements of the new accumulation process. Visit the 'New Pensions rules videos' page to view all the videos.
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Adrian Walker looks at the death benefit implications of the new income withdrawal regime.
This article covers recent proposed changes to the QROPS regime and the impact they will have from 6 April 2012.
The following article summarises the key areas identified from today’s Budget that are likely to affect UK financial advisers and their clients.
Following the Finance Act 2006, advisers are looking to maximise all avenues to reduce the impact of the changes introduced, especially those relating to inheritance tax (IHT).
This article looks at the taxation of a collective investment when held by a UK-resident investor (excluding companies) inside an offshore bond and considers any additional liability which may fall on the investor.
This article aims to explain the different types of strategy that ethical funds may adopt and why ethical funds shouldn’t be overlooked when aiming for capital growth. The article does not look to provide advice on Ethical investments and Skandia accepts no responsibility for actions taken or refrained from being taken based on this or any related document.
Financial Planning Solutions
The Rysaffe case is often referred to within trust planning. It demonstrates that there are various ways of using multiple trusts in order to achieve effective trust planning.This article sets out the key Rysaffe principles and gives you example scenarios that you can use with your clients.
The aim of this article is to explain how deeds of variation can be used to alter the position of a deceased person’s estate and how to register a deed of variation with HM Revenue & Customs (HMRC) in the UK.
The Rysaffe case is often referred to within trust planning. It demonstrates that there are various ways of using multiple trusts in order to achieve effective trust planning. This article sets out the key Rysaffe principles and gives you example scenarios that you can use with your clients.
Unlike the other forms of business protection, partnership or shareholder protection covers individuals rather than the company. In this article we look at the key considerations for this type of cover.
This financial planning tool has been designed to demonstrate how a UK authorised investment fund (collective) and a single premium investment bond can be used together to create tax-efficient withdrawals.
This financial planning tool provides two calculations. One calculates the capital gain on a given withdrawal from an investment while the other calculates the amount of withdrawal which can be made when looking to utilise an individual’s or trustee’s available capital gains tax (CGT) exemption.