Tax and trusts Archives

A team of paraplanners and an expert dissect a case study looking at IHT and the Deed of Variation.

Learning objectives

During the session we covered…

How to calculate excess income for IHT
How to calculate a detailed IHT liability statement
Understanding the main IHT planning strategies and the pros and cons of each
Understanding how a Deed of Variation can work and the tax implications

A deep dive into Family Investment Companies.

Learning objectives

During this session we covered…

Budget announcements
Family Investment Companies
What the dividend and national insurance changes mean

A team of paraplanners and an expert dissect a case study looking at lifetime allowance.

Learning objectives

In this session we covered…

The key planning considerations when advising clients around the Lifetime Allowance
How the Lifetime Allowance works with DC and DB pensions
The importance of secure income
Why the order of taking benefits is so important
How death benefits fit in
Comparing the options for a client

A deep dive into trusts and how they are taxed.

Learning objectives

In this session we covered…

Settled property grossing up and additions
Discounted gift and loan trusts
Planning opportunities
The order of gifts

A deep dive into the Relevant Property Regime

Learning objectives

In this session we covered:

Relevant Property Regime
2006 changes
Entry charges
Exit charges in the first 10 years
Principle charges (periodic and 10 year)
Exit charges after 10 years

This is a deep dive into bond gains and planning tips.

Learning objectives

In this session we covered…

Refresher on the chargeable gains regime
Impact on personal allowance
Order of income in the tax calculation
Surrendering more than one bond in a tax year
Mixing on and offshore gains
Tax planning with under 18s

We like a collaboration, and that’s exactly what we’re doing with Aegon where we’ll cover tax topics in these video shorts. Think tax topics cut into easily bitesize videos that you can watch on the go.

Whizzing us through the tax topics is Elaine Cruickshank.

Elaine is a qualified account and member of STEP. She is Tax and Trusts Manager in the Aegon retail sales team and has been with Aegon for 17 years. She provides tax and trusts support to the Aegon retail and protection sales teams and advisers. She is Aegon’s tax and trusts spokesperson – writing articles, delivering webinars and presenting at seminars.

There’s five videos to dive into covering:

Capital losses
Taking money from a bond
Shares and capital gains tax
Scottish rate of income tax
IHT planning

So, don’t delay, get watching and if you find these useful let us know and we will make some more.

So what can you expect from a technical short?

Here’s Richard to explain what you can expect from this series.

Capital losses with aegon

Taking money from a bond

Shares and capital gains tax

Scottish rate of income tax

IHT planning

Exploring tax efficient retirement income strategies and keeping CGT in order.

Learning Objectives

In this session we covered…

What tax matters to consider for pensions
Which tax wrappers, in what order?
Keeping CGT in order
What the DFM has that got to do with CGT?
Making sense of the numbers with CGT (calculations)

Take a deep dive into the lifetime handling of a bond

Learning objectives

In this session we covered…

Dealing with an estate
What tax is due on a bond and who pays it?
Succession planning
How a Discounted Gift Trust can be used
Single life or joint life?
Using a Loan Trust
What about the grandchildren?

Looking at how you build and manage your SRI/ESG strategy

Learning objectives

In this session we covered…

Chargeable event regime
The power of gross roll up
Top slicing – basic and advanced
Update on the Silver case with worked examples
Bonds vs GIA