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UK Bonds

Chargeable Gains on Onshore Bonds and Taxation
Simplifying with-profits reviews

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.

Compliantly reviewing with-profits funds – is it rocket science? With the right support there are many opportunities for quality advice to help clients find a successful outcome. We spoke to Ned Cazalet, a member of the FSA’s standing panel on with-profits, to offer some practical guidance on conducting with-profits reviews regularly, thoroughly and compliantly.

More UK Bonds articles

Local authority assessment of investment bonds – impact on means testing for residential care

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.

Ethical and socially responsible investment

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.

Taxation of company-owned life assurance policies

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.

Final policy year and chargeable events

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

Taxation of investment bonds when held in trust

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.

Advantages and disadvantages of using a UK bond

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

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