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- Investment bond gains and time spent abroad Time apportionment relief (TAR) can reduce a gain when the bond owner has been non-resident at some point during the investment period This reduction can be used for gains on all offshore…
- IHT on lifetime transfers Lifetime transfers may be exempt from IHT, potentially exempt (PET) or chargeable (CLT) There are a number of IHT exemptions available to lifetime transfers including gifts of up to £3,000…
- Gifting for children and grandchildren Gifting to a grandchild is an effective way to reduce the grandparent’s estate for IHT Where a parent makes a gift for their minor child the parental settlements rules may mean…
- Pension investment options and restrictions – connected parties, employer-related investments and taxable property In theory registered pension schemes can invest in almost any kind of asset, but pension scheme trustees and providers may limit investment options available Holding investments in a registered…
- DC scheme death benefits Death benefits may be paid as a lump sum or as an income (normally via an annuity or beneficiary's drawdown) Death benefits where the scheme member dies before age 75 are tax-free However,…
- Third party pension contributions Third party pension contributions are normally made by individuals on behalf of family members Tax relief on the contributions are based on the recipient member, not the party making the…
- Change to top slicing offers more relief for some A defeat in a First Tier Tribunal case has prompted a change in HMRC approach to calculating the amount of top slicing relief available on investment bond gains. The change could see some…
- 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…
- Auto-enrolment - who and when Employers are responsible for automatically enrolling eligible workforce into a qualifying pension scheme - without workers having to make active choices Eligibility is based on the…
- Tapered annual allowance - adjusted income and threshold income The £60,000 annual allowance for pension contributions could be reduced if both adjusted income and threshold income exceed certain income limits The measure for income includes worldwide…