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Knowledge Direct Knowledge Direct Technical planning

Normal expenditure out of income

Normal expenditure out of income

Normal spending from income

This article explains the iheritance tax planning benefits of making regular gifts out of income. This article assumes that you are familiar with the basic workings of inheritance tax.
This article explains the iheritance tax planning benefits of making regular gifts out of income. This article assumes that you are familiar with the basic workings of inheritance tax.
IHT planning benefits of making regular gifts out of income.


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UK taxation of offshore bonds, part 2

UK taxation of offshore bonds, part 2

UK tax on offshore bonds pt 2

Reliefs available where a chargeable event gain has been made. It is recommended that this article is read in conjunction with UK taxation of offshore bonds - Part I Chargeable Events which details how the chargeable event regime works.
Reliefs available where a chargeable event gain has been made. It is recommended that this article is read in conjunction with UK taxation of offshore bonds - Part I Chargeable Events which details how the chargeable event regime works.
Reliefs available where a chargeable event gain has been made.


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Don’t be rash; get tax advice before you encash!

Don’t be rash; get tax advice before you encash!

Get tax advice before you encash! 

The Upper Tribunal ruling in Joost Lobler v HMRC (2015) UKUT 152 (26 March 2015) has overturned the First Tier Tribunal decision and now enables the court to provide a remedy of rectification in the limited circumstances where the court deems the error of selecting a part surrender instead of a full surrender on a withdrawal form to be ‘of a sufficiently serious nature’.
The Upper Tribunal ruling in Joost Lobler v HMRC (2015) UKUT 152 (26 March 2015) has overturned the First Tier Tribunal decision and now enables the court to provide a remedy of rectification in the limited circumstances where the court deems the error of selecting a part surrender instead of a full surrender on a withdrawal form to be ‘of a sufficiently serious nature’.
A look at the Upper Tribunal ruling in Joost Lobler v HMRC (2015).


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New requirement for advising on QROPS transfers

New requirement for advising on QROPS transfers

Advising on QROPS transfers

Clients will now need expert pensions advice before transferring UK Defined Benefit schemes to a Qualifying Recognised Overseas Pension Scheme (QROPS) which further emphasises the importance of independent advice in this area.
Clients will now need expert pensions advice before transferring UK Defined Benefit schemes to a Qualifying Recognised Overseas Pension Scheme (QROPS) which further emphasises the importance of independent advice in this area.
The purpose of transfer value analysis system reports


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You can run, but you can’t hide

You can run, but you can’t hide

You can run, but you can’t hide

UK HM Revenue and Customs (HMRC) have made it very clear that it is not acceptable for those with overseas assets to not pay UK taxes where they are liable to do so. This article explains the measures the UK Government has put in place and the effect these measures have on UK taxpayers.
UK HM Revenue and Customs (HMRC) have made it very clear that it is not acceptable for those with overseas assets to not pay UK taxes where they are liable to do so. This article explains the measures the UK Government has put in place and the effect these measures have on UK taxpayers.
HMRC proposals for tackling offshore tax evasion.


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Rules of intestacy

Rules of intestacy

Rules of intestacy

This article explains how your estate will be distributed under the laws of England and Wales. It also touches briefly on how this differs from the laws of Scotland and Northern Ireland.
This article explains how your estate will be distributed under the laws of England and Wales. It also touches briefly on how this differs from the laws of Scotland and Northern Ireland.
This article explains how your estate will be distributed under the laws of England and Wales. It also touches briefly on how this differs from the laws of Scotland and Northern Ireland.


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The Super Six

The Super Six

Benefits of an offshore bond for UK expatriates

This article provides a high-level summary of some of the KEY UK TAXATION benefits which an offshore bond can provide to a UK expatriate investor.
This article provides a high-level summary of some of the KEY UK TAXATION benefits which an offshore bond can provide to a UK expatriate investor.
This article provides a high-level summary of some of the KEY UK TAXATION benefits which an offshore bond can provide to a UK expatriate investor.


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IHT – the forgotten tax

IHT – the forgotten tax

IHT – the forgotten tax

IHT's impact isn’t felt until the client dies, when clients may have more pressing issues to deal with. This article provides some reminders of ways to save on the eventual IHT bill.
IHT's impact isn’t felt until the client dies, when clients may have more pressing issues to deal with. This article provides some reminders of ways to save on the eventual IHT bill.
Some ways to save on the final IHT bill


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Advantages of using an offshore bond

Advantages of using an offshore bond

Using an offshore bond

This article aims to provide an overview of the advantages and disadvantages of purchasing an offshore bond for UK resident clients.
This article aims to provide an overview of the advantages and disadvantages of purchasing an offshore bond for UK resident clients.
Purchasing an offshore bond for UK resident clients.


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UK tax on offshore bonds held by UK resident trusts

UK tax on offshore bonds held by UK resident trusts

UK tax on offshore bonds

How UK income tax will be assessed on chargeable event gains realised on offshore life assurance and capital redemption bonds ('Bonds') where the Bond is held as the investment of either a UK resident discretionary or absolute trust.
How UK income tax will be assessed on chargeable event gains realised on offshore life assurance and capital redemption bonds ('Bonds') where the Bond is held as the investment of either a UK resident discretionary or absolute trust.
UK income tax on chargeable event gains realised on offshore life assurance and capital redemption bonds


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