This article summaries the judgement provided by the Court of Justice of the European Union (ECJ) regarding gender discrimination in relation to insurance premiums and its effect on Discounted Gift Trusts (DGT).
This article outlines why it is important to establish the full gifting history of a settlor when advising clients on inheritance tax (IHT).
This article is designed to outline the general principles of how VAT is related to the supply of goods and services in Financial Services.
This article looks at the tax consequences of making an appointment, or changing an individual’s interest or entitlement, under a pre-22 March 2006 trust.
This article is intended to assist financial advisers in completing the IHT100 Forms following the declaration of a Skandia/Royal Skandia Discounted Gift Trust (Discretionary version) or Skandia/Royal Skandia Discretionary Trust (Settlor excluded and Settlor included versions).
This article is a summary of some of the features of the Skandia Absolute and Discretionary (Settlor excluded) Trusts. It is not intended to be exhaustive and should be read in conjunction with Skandia’s other technical material available here.
In the following article, references to the current UK tax rates mean rates in the tax year ending on 5 April 2011 (tax year 2010/2011).
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