Taxation

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Variation of a trust - when is it possible? (part two)
April, 2012
 
Technical articles
Last month we looked at some general principles of how and when it is possible to change the terms of a trust. This month we will look at those recent cases in more detail.
 
 
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Variation of a trust - when is it possible?
March, 2012
 
Technical articles
It is well known that for a trust to be effective for all tax purposes it must be irrevocable. This means that once the trust deed is made, the trust terms cannot be changed, except with the approval of the Court. So in what circumstances is the Court likely to agree to vary a trust?..
 
 
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CII Thinkpiece 63: The Virtuous Circle? Sustainable Economics and Taxation in a Time of Austerity
October, 2011
 
Thumbnail image of thinkpiece 63 on sustainable taxation
Walter Stahel of the Geneva Association argues for a fundamental rethink of the Government's taxation strategy to promote a sustainable economy.
 
 TP63_Stahel_Sustainable_Taxation_10Oct2011.pdf
 
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Euromonitor: countries and consumers data
September, 2011
 
The CII library has a subscription to the "Economy, finance and trade" and the "Income and expenditure" sections of Euromonitor's vast database of international statistics. For a description and more information to find out how you can make use of this resource, please read on ...
 
 Euromonitor_Passport_PLA_Terms and Conditions.pdf
 
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Keyperson cover for companies (part two)
September, 2011
 
Technical articles
In last month’s article on the subject of keyperson cover we outlined the fundamentals of keyperson cover. This month we concentrate on keyperson cover for companies...
 
 
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Time to stock up (Sep 2011)
September, 2011
 
Technical articles
With winter and an RO3 personal taxation exam on the horizon, Mark Battersby is battening down the hatches to study, bolstered by the restorative comforts of a CII revision course and a good lunch...
 
 fs_sep_2011_battersbys_blog.pdf
 
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Getting your FATCAs right
September, 2011
 
Technical articles
New legislation designed to catch up with US tax evaders could have an impact around the world, as Liz Booth reports...
 
 fs_sep_2011_fatca.pdf
 
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The changing face of lump sum death benefits
August, 2011
 
Technical articles
With the Finance Bill 2011 soon to receive Royal Assent, John Woolley looks at how it will change the taxation of lump sum death benefits, and where planning opportunities will arise...
 
 Pensions.pdf
 
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Taxation of trusts
June, 2011
 
Technical articles
With the tax rates on trusts at a very high level, due to their non-income producing qualities single premium bonds can look attractive as trustee investments as a means of tax deferral with interim access by use of the 5% withdrawal facility...
 
 
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The taxation of interest from joint accounts and from accounts set up for minor children
May, 2011
 
Technical articles
With the top rate of income tax increasing to 50% it is now even more important to consider tax planning by spreading money throughout a family. However, for this to work, it needs to be done properly...
 
 
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