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Technical articles

Tax year 2019/20 and all that

09 April 2019
In this article we focus on some changes to taxation, effective from 6 April 2019, of relevance to financial advisers and their clients.

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Retirement planning in the new tax year

09 April 2019
Although the pensions tax regime has remained relatively stable over the last few years a new tax year always brings a few changes along wit ...

Trusts and estates case law - interesting decisions from 2018 - part 2

26 March 2019
As mentioned in last month's article, there have been some interesting Court decisions in 2018 in the area of trusts and estates law. Last m ...

In 2018 central banks purchased the highest amount of the precious metal in nearly 50 years. Why?

26 March 2019
During 2018, the world’s central banks bought over 650 tons of gold, according to the World Gold Council. It was the second highest amount o ...

Tax year end is fast approaching

12 March 2019
The end of a tax year is fast approaching. Although the pensions arena has been reasonably stable for the last few years there are still are ...

Tax-year-end planning for individuals »
The run up to the tax-year end is a good time to consider tax planning to maximise the use of an individual’s allowances, reliefs and exemptions for the current tax year.
Retirement Income – why clients need a better solution »
Pensions Freedoms have led to a fall in the number of retirees opting for an annuity – with clients instead favouring drawdown. A client specific retirement plan is therefore a necessity, not a luxury, in order to manage this seismic shift in retirement. Understanding how to manage investments in retirement has become an increasingly important challenge and advisers are very much at the forefront of this shift in client needs.
Trusts and estates case law - interesting decisions from 2018 - part 1 »
As mentioned in last month's article, there have been some interesting Court decisions in 2018 in the area of trust law.
How the tapered annual allowance impacts on carry forward »
The end of the tax year is fast approaching, and advisers are frantically calculating carry forward allowances and how the tapered annual allowance impacts on carry forward.
The premium limitation on qualifying life policies and restricted relief qualifying policies – part 4 »
INTRODUCTION This topic, which has been covered in four parts, was prompted by an increase in the number of questions we have recently received in connection with the £3,600 annual premium limit imposed on certain qualifying life assurance policies in the 2012 Budget and effective from 6 April 2013.
Just say no to negative real yields »
Her Majesty’s government has a special deal right now. Give the Treasury £100 and in 30 years’ time you will receive £64.36 back, allowing for inflation. Investors can’t get enough of it.
Pension scheme newsletter 105 »
The newsletter in November 2018 raised an important issue that may be simple for those that work in the pensions profession by is complex and confusing for consumers. More worryingly it appears that there are issue with some payroll departments who are processing pension payments and passing them to providers.
Premium limitation on qualifying life policies and restricted relief qualifying policies – part 3 »
In the first article in this series we explained that, in broad terms, the main changes to the extent in which a person could benefit from personal freedom from income tax under the qualifying policy rules are as follows:
Staying relaxed about stock markets »
Markets are volatile. They move up and down. Always have; always will. Whenever markets fall, commentators concoct stories to explain exactly why they’ve fallen – stories that are often alarming and are frequently complete inventions, with no basis in fact. Usually, it’s best to ignore the headlines. We have different ways of looking at market movements, that helps us to gain some perspective, block out the noise, and remind us that it’s normal for markets to jump around.
Asset protection and probate trusts »
The recently announced increases in the probate fees have, not unexpectedly, resulted in the increase in the number of articles proclaiming the benefits of the so-called probate trusts. Around the same time we have had more details of the fallout from the Universal Asset Preservation Trust scandal. It is therefore timely to consider the pros and cons of using trusts for reasons other than making gifts or tax planning in general, namely to protect assets and avoid probate.
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