Tax & Technical
Tax & Technical | 12 Apr 12
regular income gifting can bring iht benefits
With a large proportion of the UK population unaware of the exemptions to be gained from inheritance tax, opportunities abound for financial planners to help, says Standard Life Internationals Julie Hutchison.
Tax & Technical | 30 Mar 12
a question of intent
With the long-awaited reforms on UK tax residency rules having been deferred until at least 2013-14, Prudentials Gerry Brown takes us through a recent case as a reminder of the complexities involved.
Tax & Technical | 27 Mar 12
offshore bond analysis skandia
The Finance Bill 2012 has seen the removal of the opportunity to offset deemed gain tax credits for non UK tax residents investing in highly personalised offshore portfolio bonds.
Tax & Technical | 14 Mar 12
the domiciled deemed domiciled and the baffled
The difference between domiciled and deemed domiciled is more than just an extra six letters, says Kleinwort Benson’s Graeme Stenson.
Tax & Technical | 6 Mar 12
giving in the right order
The International Adviser Tax Panel’s most recent addition, Glen McIlroy, explains how gifts from an estate can be used to mitigate IHT liabilities.