Offshore Bonds

This article provides a high level summary of the potential advantages and disadvantages of offshore bonds held by a UK-resident investor (excluding companies).

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.

UK Bonds

This article provides a high level summary of the potential advantages and disadvantages of UK bonds.

The Finance Act 2008 introduced legislation which means that corporately owned investment life assurance contracts, broadly investment bonds, will be subject to the loan relationship rules.

This article looks at how UK investment bonds are taxed when they are held inside a trust. It assumes that you have a good understanding of the common types of trusts that hold UK investment bonds.

This article assumes the reader has an existing understanding of the chargeable event regime applicable to single premium investment bonds.

This article is designed to outline how life assurance and investment bonds could be assessed in this circumstance. Other assets, such as the family home, are not covered in this article.

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.

Collectives

This article looks at the tax consequences of establishing a designated account in conjunction with a Skandia Collective Investment Account (CIA).

This article looks at how UK collective investments are taxed when they are held inside a trust.

This article looks at the taxation of a collective investment when held as an investment of a UK bond by a UK resident investor and considers any additional liability which may fall on the investor.

This article looks at the taxation of a collective investment when owned directly by a UK resident investor and considers any additional liability which may fall on the investor.

This article provides a high level summary of the potential advantages and disadvantages of using a collective investment.

This article briefly highlights how a UK collective that is an authorised investment fund (AIF) will be taxed when owned by a corporate investor. This includes unwrapped investments on the Skandia Investment Solutions platform.

The loan relationship rules were extended in the Finance Act 2008 to include life assurance policies. The loan relationship rules already impacted capital redemption policies, debt instruments (such as bank accounts), and collective investments where the underlying investment was more than 60% invested in debt-based stock (cash deposit, fixed interest or Government stock for instance).

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.

When considering disposing of assets, you need to be aware of the clients complete fund holdings rather than just the holding they may wish to sell. Holding a fund direct as well as via a collective such as Skandia's Collective Investment Account may mean the gain or loss realised is more or less than expected. Although the introduction of Section 104 holdings simplified the old rules it does have the impact of dragging older gains into charge quicker.