Please enter your email address and we will send you a link to a page where you can create a new password.
You are now registered
We have sent an email to the address provided confirming you details.
What would you like to do now?
Take the tourA short movie explaining the main content and function of Informer.
Start exploringStart browsing and using Informer straight away.
Select preferencesChoose the type of content you want to appear on the home page.
Save your favourite articles and print or share them. Leave comments for other members of the financial adviser community. Access Knowledge Direct, Fund Statistics and Watch list. Access content on topics that matters to you quickly and easily.
The area of Informer you are trying to access is available only to registered users. Please sign in below or register, it only takes a minute.
Terms and Conditions
This content is not for Hong Kong, please click here for the Hong Kong Terms and Conditions
What are the website’s terms and conditions?
This page provides information about who we are and the legal terms and conditions that may apply to your use of Informer.
Please read these Terms and Conditions carefully. By accessing any page of this website, you agree to be bound by the Terms and Conditions below. If you do not agree to these terms, please do not access any pages of this website. Content of site The information on this website is for information purposes only. Whilst considerable care has been taken to ensure the information contained within this website is accurate and up to date, no warranty is given as to the accuracy or completeness of any information and no liability is accepted for any errors or omissions in such information. All products referred to on this website are subject to change without notice.
Your use of the websites and the information contained in them is at your own risk and you assume full responsibility and risk of loss resulting from the use of the information.
Old Mutual Wealth and Old Mutual International accept no responsibility for any information contained in any website accessed via a hypertext link from this website. The content, accuracy and opinions expressed in such websites are not checked, analysed, monitored or endorsed by us.
The information contained on this website does not constitute a distribution, an offer to sell or the solicitation of an offer to buy. Some products detailed on this website are only available to persons in certain named countries.
None of the products, funds or services referred to on this website will be distributed to persons resident in any territory where such distribution would be contrary to local law or regulation. The information contained on the website does not constitute investment advice.
Products, funds or services referred to on the website are not available in the United States or its territories, nor are they available to US residents. Any investor who later becomes resident in the United States or its territories will be subject to restrictions placed on the investment, which include the suspension of premium payments and may include the ability to switch between funds.
Past performance is no guarantee of future returns. The value of the investments and the income from them can go down as well as up and the investor may not get back the amount invested. Where a transaction involves a foreign investment the investor may be exposed to the risk of currency fluctuations.
AdviceOld Mutual Wealth and Old Mutual International do not offer investment advice on the merits or suitability of its products. Information contained within this website is not intended to constitute professional advice and should not be construed as such. Individual investors should seek advice from an independent financial adviser.
You are advised that our products are only available upon the recommendation of a financial adviser, and you must consult such an adviser in order to apply for any product.
TaxationExcept where stated otherwise, the contents of this website are based on our interpretation of taxation law and practice as at the date appearing at the foot of each product factsheet.
Old Mutual Wealth and Old Mutual International accept no legal liability for loss, damages or expenses which you may suffer or incur directly or indirectly by you accessing this website.
CopyrightAll material on this website is Copyright © Old Mutual Wealth and Old Mutual International. Information accessed on this website is protected under Copyright Law. You may not copy, re-publish or re-distribute the information contained on the website for commercial purposes or gain other than whilst operating as a financial adviser acting within his or her normal business activities, except with the express agreement of Old Mutual Wealth and Old Mutual International.
In the event of any party wishing to publish or distribute written marketing or other promotional material based upon the content of this website, he/she may only do so having first obtained the prior written consent of Old Mutual Wealth and Old Mutual International.TrademarksThis website contains names and logos which are trademarks of Old Mutual Wealth and Old Mutual International. Any use of any of these names and logos would constitute an infringement of those trademarks and is therefore forbidden.
CommentingRegistered users are given the ability to leave online comments relating to our content. The registered user’s name and photo (if added to the Personal Details section of the site) will automatically be added to the comment.
When commenting, please be respectful to other users and refrain from using any language which may be seen as offensive, intended for commercial use or unlawful.
Comments are monitored and we retain the right to remove any comments that are deemed inappropriate in any way.
We retain the right to remove the ability for all users to leave comments on our site at any time.
Oops! It looks like you have followed a link to an article which is not available in your region. Legislation differs between countries and regions, so the article may not be applicable to you. If you would still like to view the article, you can change your region by selecting 'Personal details' from your personal drop-down menu at the top of the page. Don’t forget you can set it back when you are finished reading the article.
Income tax considerations for pensions
Income tax and pensions
Considerations of recycling
Normal expenditure out of income
Normal spending from income
Creating a lasting power of attorney
A lasting power of attorney
Discretionary trust taxation
UK IHT and chargeable lifetime transfers
Chargeable lifetime transfer
Protector powers for Old Mutual International trusts
TIEA and Double Taxation Agreements
TIEAs and DTAs
UK taxation of offshore bonds, part 3
UK tax on offshore bond pt 3
UK taxation of offshore bonds, part I
For financial advisers only