Personal Tax Guidance

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Tax efficient investments

Our professional tax practitioners have written about tax efficient investments in order for you to be better informed about the tax implications.
Latest Guidance
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28 Jun 2019

IntroductionThe structure of tax law in relation to registered pension schemes defines certain payments as ‘authorised’ member payments which generally attract no tax...

Personal_tax_img
28 Jun 2019

The enterprise investment scheme (EIS) is a scheme which encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...

Personal_tax_img2
28 Jun 2019

IntroductionA venture capital trust (VCT) is a quoted company that invests in shares and securities issued by qualifying unquoted trading companies with a permanent...

Personal_tax_img8
28 Jun 2019

IntroductionThe purpose of a registered pension scheme is to provide retirement and death benefits for its members, and the financial dependants of members. The UK...

Personal_tax_img3
28 Jun 2019

The enterprise investment scheme (EIS) offers substantial tax incentives to investors in companies which qualify.In summary, tax reliefs under EIS are as follows:•income...

Personal_tax_img8
28 Jun 2019

The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent establishment in the UK.A...

Personal_tax_img4
28 Jun 2019

SummaryAdvice that you give to your client may fall under the category of regulated investment advice, in which case you must not give advice unless you are suitably...

Personal_tax_img8
28 Jun 2019

Help to buy individual savings accounts (help to buy ISAs) were introduced from 1 December 2015 as a tax-free cash account aimed at encouraging first-time buyers to save...

Personal_tax_img9
27 Jun 2019

When a married couple divorces or a civil partnership is dissolved, there is likely to be a sharing out of the assets belonging to the former couple.Accrued pension...

Personal_tax_img2
27 Jun 2019

The structure of tax law in relation to registered pension schemes defines certain payments as ‘authorised’ member payments, which generally attract no tax charge, and...

Latest Guidance
Personal_tax_img2
Personal Tax

IntroductionThe structure of tax law in relation to registered pension schemes defines certain payments as ‘authorised’ member payments which generally attract no tax...

Personal_tax_img
Personal Tax

The enterprise investment scheme (EIS) is a scheme which encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...

Personal_tax_img2
Personal Tax

IntroductionA venture capital trust (VCT) is a quoted company that invests in shares and securities issued by qualifying unquoted trading companies with a permanent...

Personal_tax_img8
Personal Tax

IntroductionThe purpose of a registered pension scheme is to provide retirement and death benefits for its members, and the financial dependants of members. The UK...

Personal_tax_img3
Personal Tax

The enterprise investment scheme (EIS) offers substantial tax incentives to investors in companies which qualify.In summary, tax reliefs under EIS are as follows:•income...

Personal_tax_img8
Personal Tax

The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent establishment in the UK.A...

Personal_tax_img4
Personal Tax

SummaryAdvice that you give to your client may fall under the category of regulated investment advice, in which case you must not give advice unless you are suitably...

Personal_tax_img8
Personal Tax

Help to buy individual savings accounts (help to buy ISAs) were introduced from 1 December 2015 as a tax-free cash account aimed at encouraging first-time buyers to save...

Personal_tax_img9
Personal Tax

When a married couple divorces or a civil partnership is dissolved, there is likely to be a sharing out of the assets belonging to the former couple.Accrued pension...

Personal_tax_img2
Personal Tax

The structure of tax law in relation to registered pension schemes defines certain payments as ‘authorised’ member payments, which generally attract no tax charge, and...