for financial advisers only


Inflation, pension savings’ arch nemesis, is about to be brought out of the shadows by new rules. Demonstrating the dangers to clients will help to create new opportunities for advisers, explains Adrian Walker.

The UK Budget took place on 19 March 2014. A summary of the changes relevant to advisers and their clients is detailed below.

Latest video

Building a decent retirement income. In our short video for use with your client, resident pension experts Jim Jarvie and Jon Hogg, explains how climbing the retirement mountain has become more of a challenge and that success will take careful planning and getting the right kind of expert advice, from an experienced financial adviser.

Download video transcript

Around the site


A drawdown arrangement that allows a client the flexibility to lock in a higher capped drawdown income limit is invaluable. We examine the issues that can affect the maximum income under capped drawdown and the options in a drawdown arrangement that are required to take advantage of them.

Following a period of change in the capped drawdown market, Adrian Walker looks at what functionality can help you get the best income result for your clients.

Tax & Trusts

How tax-friendly are your client’s financial affairs? Phil Carroll looks at the impact of current rules and the potential tax planning issues.

This article provides an overview of the HMRC rules applying to Value Added Tax (VAT) on adviser charging and discretionary fund management (DFM).


Much has been made of the outcomes of HMRC’s confirmation that rebates to customers on platforms should always have been taxed. Fiona Morrison explains what this means for investors.

This article is designed to discuss the detail of chargeable gains and show what it is, when it applies and who it applies to. This will be laid out with a general overview and then subsections dealing with each scenario. This article deals with individuals and trusts and does not include corporate gains.

Financial Planning Solutions

This document is designed to explain what the PPFM is and how it relates to with-profits policies.

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.


This article looks at the published proposals by HM Revenue & Customs (HMRC) for simplifying the Inheritance Tax (IHT) Taxation of Trusts.

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.


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.

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.