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- Discretionary trusts The trustees have discretion over the payment of income and capital Lifetime gifts to discretionary trusts may attract an immediate charge of 20% Discretionary trusts may be subject to an…
- Introductory guide to IHT IHT is payable on death and also on certain lifetime gifts Estates are entitled to a nil rate band of £325,000. Unused NRB can be transferred to a spouse Additional nil rate band is available…
- What does the ‘Staveley‘ case mean for pension transfers in ill-health? The Supreme Court ruling in the long running ‘Staveley‘ case has brought into question HMRC’s current approach when determining if IHT is due on a pension transfer made in ill-health. The…
- Don’t let clients pay the penalty for missing the TRS deadline HMRC have beefed up the penalty regime for the Trust Registration Service (TRS). Trustees who fail to complete the HMRC Trust Register may now face a £5,000 fine for each offence. However,…
- Pensions and ill-health The ill-health rules allow access to pension benefits at any age If the member's life expectancy is less than a year, the benefits can sometimes be taken as a tax-free lump. Generally, lump…
- Partial DB transfers - the best of both worlds? Could a partial transfer of DB rights be the perfect solution for those caught between needing some of the security of their DB promise, and the income flexibility and estate planning opportunities…
- Taxation of bonds Investment bonds offer a wide choice of funds but have their own distinctive taxation treatment Deferment of tax and simpler administration for the investor can make these investments attractive…
- Discretionary trusts and the increased dividend tax rate The Government’s package of measures to help fund social care reform may have a knock on effect for trustees. With the rate of tax on dividend income set to increase by 1.25%, it means…
- Getting ready for the TRS The deadline for registering express trusts with the Trust Registration Service for the first time is now just 20 weeks away. This will include many off the shelf estate planning trusts offered…
- Planning around the tapered annual allowance - five traps to avoid More pension savers have faced an annual allowance (AA) tax charge since the introduction of the high income taper in April 2016. So what are the traps clients fall into and can forward planning…