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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13 Mar 2020

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

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13 Mar 2020

IntroductionIndividual savings accounts (ISAs) are tax-free funds in which UK residents can hold a range of different investments. Originally, these...

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13 Mar 2020

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...

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13 Mar 2020

Junior individual savings accounts (junior ISAs), introduced in November 2011, were designed to be an alternative to the child trust fund but without...

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13 Mar 2020

National Savings and Investments (NS&I) is both a government department and an Executive Agency of the Chancellor of the Exchequer. According to...

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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...

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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...

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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...

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27 Jun 2019

The structure of tax law in relation to registered pension schemes defines certain payments as ‘authorised’ member payments, which generally attract...

Latest Guidance
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_img6
Personal Tax

IntroductionIndividual savings accounts (ISAs) are tax-free funds in which UK residents can hold a range of different investments. Originally, these were cash or stocks...

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_img10
Personal Tax

Junior individual savings accounts (junior ISAs), introduced in November 2011, were designed to be an alternative to the child trust fund but without the Government...

Personal_tax_img7
Personal Tax

National Savings and Investments (NS&I) is both a government department and an Executive Agency of the Chancellor of the Exchequer. According to its website ,...

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_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_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...