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Learning Index

Estate planning during coronavirus - Part II

07 May 2020
Here we delve further into estate planning during the time of the coronavirus outbreak in part II. 

Estate planning during coronavirus

07 April 2020
Here we look at estate planning during the time of the coronavirus outbreak.

Planning for panic

07 April 2020
Here we look at ways to deal with panic in the case of an unprecedented event.  

Pension scheme newsletter 105

11 December 2018
The newsletter in November 2018 raised an important issue that may be simple for those that work in the pensions profession by is complex an ...

Premium limitation on qualifying life policies and restricted relief qualifying policies – part 3

11 December 2018
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 p ...

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.
Guaranteed minimum pensions (GMP) issues again »
Guaranteed minimum pensions accrued between 6 April 1978 and 5 April 1997 but the way in which the benefits were structured, accrued and paid has been a burden to all defined benefit contracted out schemes since 1990. The issue stems from a judgement often called the Barber Judgement. In this ruling the Court of Justice of the European Union on 17 May 1990 ruled that pension benefits should be equal but GMP benefits we left to flounder as there was no clear direction as to how this should be achieved. GMP benefits are provided to employees who were contracted out of the state earnings-related pension scheme (SERPS) and payable at 60 for women and 65 for men.
Emerging markets - a problem of definition »
As we near another budget there is always speculation about what will happen. 
Premium limitation on qualifying life policies and restricted relief qualifying policies - part 2 »
This series of articles has been prompted by an increase in the number of questions we have recently received relating to the £3,600 annual premium limit imposed on certain qualifying life assurance policies from 6 April 2013.  
Common problems with trust forms and how to avoid them »
Over the last three months we have been looking at the reasons why the use of trusts, especially with protection policies, is not as popular as it should be.
Ensuring trusts and other documents are legally valid »
Over the last two months we have been considering the question of whether there are simpler alternatives to using a trust. We addressed the possibility of using statutory trusts and designations and outlined the possibility of using contract law instead of a trust. We also looked at whether there is a possibility of setting up trusts electronically and, if so, would this make it easier and more acceptable to use trusts, especially with life assurance policies.
Emerging markets - a problem of definition »
The financial services industry has whole-heartedly embraced grouping things to make them easier to think about and, as long as there are sufficient commonalities, the use of categories should help investors. But that’s not necessarily always the case…
The autumn 2018 budget the main changes »
In this article we focus on changes and consultations announced in the Autumn 2018 Budget speech and supporting papers of relevance to financial advisers.
Too much or too little income »
Maximising pension contributions is something of a balancing act and for those with fluctuating income it can be a virtually impossible to utilise their whole allowances without wasting tax relief or getting an annual allowance charge.
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