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Personal Finance

Chargeable event gains - Who is assessed and liable for tax? Part 2 »
In Part 1 of this series of 2 articles we explained that chargeable event gains made under life assurance policies (which includes capital redemption policies) owned by individuals or held on non-charitable trusts established by an individual, are potentially subject to income tax. In that article we examined the position where a life assurance policy is not held under trust.
Pensions savings statements »
It’s that time of year again when pension savings statements will be issued. They should be issued by 6 October following the end of the relevant tax year. So pension savings statements will shortly be issued for the 2016/17 tax year.
My PFS - Technical news - 26/09/17 »
Personal Finance Society news update from the 13th to 26th September 2017.
Beneficiaries' rights to trust information »
Recently we looked at a novel way some trust beneficiaries had sought to obtain information from the trustees, using the Data Protection Act.
Protection market review October 2017 »
Protection market update for October 2017
Mortgage market review October 2017 »
Mortgage market update for October 2017
My PFS - Technical news - 12/09/17 »
Personal Finance Society news update from 30th August to 12th September 2017.
Chargeable event gains - Who is assessed and liable for tax? »
Income tax can be charged on gains treated as arising from certain life assurance policies, capital redemption policies and annuities. In this article and the next article we consider the circumstances in which persons are assessed on those gains and so may be liable for the payment of any income tax.  The articles will not cover annuities or company-owned policies (gains to UK companies are taxed under the loan relationship rules) and the expression 'life assurance policies' includes capital redemption policies.
My PFS - Technical news - 29/08/17 »
Personal Finance Society news update from 16th to 29th August 2017.
Disclosure of trust information »
As trusts become more popular as part of estate planning an adviser is likely to come across clients who may be beneficiaries or/and trustees of existing trusts. Extraordinarily it is not uncommon to find that trustees are not totally familiar with the trusts they administer, let alone understand fully their duties and responsibilities. However, more often one comes across an individual who is a beneficiary of a trust but has little information about the trust.
Protection market review September 2017 »
Protection market update for September 2017
Mortgage market review September 2017 »
Mortgage market update for September 2017
SMCR resource hub »
A page of materials to make sense of the Senior Managers & Certification Regime (SMCR) that will soon underpin the regulation of important staff within all financial services firms.
My PFS - Technical news - 15/08/17 »
Personal Finance Society news update from 2nd to 15th August 2017.
Demand for pension transfer qualification soars as over 500 sign up to certificate in first week »
Over 500 personal finance professionals have signed up to the Chartered Insurance Institute's (CII) pension transfers qualification in the first week of its launch following the Financial Conduct Authority's (FCA) proposals to tighten the advice requirements for the transfer of safeguarded benefits.

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