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Briefing library

This page contains a full list of all briefings, both current and archived, along with a summary of the last budget.

Browse the list of briefings or use the bookmarks below to take you to the section you require.

Non Pension Briefings Pension Briefings

Briefings Update

Over the next few months you will start to notice a change to our briefings. We are altering the way these are produced by using the technical information we store in our askTECH database.

What does this mean for you?

Well, it means the briefings will be completely up to date with the very latest information, they will be shorter and the design will be updated, making it easier to read.

As a consequence, you may find that some of our briefings will be removed, however all relevant information will still be available within our askTECH service.

 
Tax & Legal
Business Protection
Estate and Inheritance Tax Planning
Investment
Offshore Investment Bond
 Benefits
Example ASP & IHT Calculations
Funding
Investment
Regulatory
State Pension Benefits
Transfers
askTECH Pension Quick Guides
Historical Briefings Archive

March 2008 Budget Summary

Tax & Legal

  Briefing Number Subject Date Link to Subject in askTECH
Tax & Legal 1 Capital gains tax - the basics March 2008 Click here for relevant information
  4 Taxation of foreign income and gains using the remittance basis June 2008 Click here for relevant information
  10 Standard Life Assurance and Standard Life International: Where can we do business? August 2007 Click here for relevant information
  16 Powers of Attorney September 2007 Click here for relevant information
  19 Insurable Interest February 2006 Click here for relevant information
  20 Trusts - an introduction February 2007 Click here for relevant information
  24 Capital Gains Tax - share matching April 2008 Click here for relevant information
  26 Long term care January 2008 Click here for relevant information
  39 Taxation of life policies held in trust March 2008 Click here for relevant information
  40 Single premium investment bonds as investments for life interest trusts May 2008
  41 Capital gains tax - the rules applying prior to 6 April 2008 March 2008
  45 Residence, ordinary residence & domicile March 2008
  49 Corporation tax November 2007
  50 Gifting life assurance bonds March 2008
  52 Critical illness/split trust September 2006
  53 Self assessment & gains from life policies May 2007
  56 Purchased life annuities & income tax Withdrawn - link to relevant info in askTECH
  58 Discretionary trusts & taxation of UK dividends March 2008
  61 Life policies and commission arrangements - impact of the 2007 Budget January 2008
  75 Civil Partnerships March 2008
  76 Taxation of OEICs/authorised unit trusts and single premium investment bonds, when held in discretionary trusts May 2008
  77 The duties and responsibilities of trustees March 2008
  90 Individual PHI - taxation October 2006
  91 Trust life policy chargeable gains October 2007
  93 Shares as trustee investments March 2008
  94 Protecting age allowance March 2008

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Business Protection

  Briefing Number Subject Date Link to Subject in askTECH
Business Protection 17 Share protection via company buy-back of shares July 2006
  28 Taxation of key person assurance Withdrawn - link to relevant info in askTECH
  29 Business loan protection Withdrawn - link to relevant info in askTECH
  30 Business protection - cross option agreements June 2006
  31 Business protection - commercial arrangements June 2006
  32 Business protection - use of life assurance Withdrawn - link to relevant info in askTECH
  33 Taxation of business protection arrangements June 2006
  34 Key person assurance - frequently asked questions Withdrawn - link to relevant info in askTECH
  35 Shareholder/Partnership protection June 2006
  36 Partnership protection - automatic accrual arrangements July 2006
  67 Business trusts and the tax charge on pre-owned assets May 2007

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Estate and Inheritance Tax Briefings

  Briefing Number Subject Date Link to Subject in askTECH
Estate & IHT Planning 1 Discounted Gift Plan - absolute, flexible or discretionary? March 2008
  2 Discounted Gift Plans - Planning Considerations March 2008
  3 Standard Life Gift Plan (flexible trust) post 22 March 2006 March 2008
  4 Standard Life Loan Plan (flexible trust) November 2008 Click here for relevant information
  5 Why absolute trusts are OK March 2008
  6 The inheritance tax treatment of trusts December 2007
  7 The changes to IHT treatment of trusts post 22 March 2006 May 2008
  8 Inheritance tax charges on trust-related property and additions to trusts August 2006
  9 Trustee Investment Powers April 2008
  10 Trusts - The Paperwork April 2008
  11 Normal expenditure out of income March 2008
  12 Order of making settlements March 2008
  13 Inheritance tax and the family home - lifetime planning to reduce the value of the estate October 2008
  14 IHT planning and the family home - using the nil-rate band October 2008
  15 Inheritance tax and Business Property Relief October 2006
  16 Inheritance tax and Agricultural Property Relief March 2007
  17 Inheritance tax - who, when, how much? November 2008 Click here for relevant information
  18 Inheritance tax - exemptions and reliefs November 2008 Click here for relevant information
  19 What is a 'transfer of value'? November 2008 Click here for relevant information
  20 IHT - gifts with reservation August 2006
  21 Comparison of flexible, discretionary and absolute trusts - inheritance tax November 2008 Click here for relevant information
  22 Settlor interested trusts November 2008 Click here for relevant information
  23 Comparison of flexible, discretionary and absolute trusts - capital gains tax April 2008
  24 Comparison of flexible, discretionary and absolute trusts - income tax April 2008
  26 Domicile and Inheritance Tax August 2006
  27 The tax charge on pre-owned assets November 2007
  28 Inheritance tax - taper relief December 2007
  29 Lifetime gifts and the 14 year effect August 2007
  30 Inheritance tax and trusts - joint settlements May 2007
  31 Pre 22 March 2006 flexible trusts - the new IHT rules May 2008
  32 Transfer of the unused IHT nil rate band between spouses/civil partners November 2008 Click here for relevant information
  33 Trustee investments - discretionary trusts November 2008 Click here for relevant information
  34 Trustee investments - absolute trusts November 2008 Click here for relevant information
  35 Trustee investments - flexible and interest in possession trusts April 2008
  36 Income and capital gains tax reporting for flexible and discretionary trusts July 2008
  37 Income and capital gains tax reporting for absolute trusts July 2008

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Investment

  Briefing Number Subject Date Link to Subject in askTECH
Investment Onshore bonds versus mutual funds June 2008
Offshore bonds versus mutual funds June 2008
  1 Company investments using investment bonds August 2008
  7 Dividend taxation March 2008
  22 Taxation of OEICs versus single premium investment bonds May 2008
  42 Traded endowment policies November 2007
  43 Taxation of UK investment income for non-UK residents March 2008
  44 Taxation of offshore investment income for UK residents March 2008
  48 Taxation of onshore and offshore investment bonds May 2008
  54 Taxation of UK gains for non-UK residents March 2008
  55 Taxation of overseas gains for UK residents August 2008
  57 Chargeable gains - full and partial surrenders May 2007
  92 UK Real Estate Investment Trusts (UK-REITs) March 2007

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Offshore Briefings

  Briefing Number Subject Date Link to Subject in askTECH
Offshore 1 Standard Life International - why Dublin? November 2008
  2 Standard Life International - Regulation July 2007
  3 Chargeable gains on offshore bonds held by UK residents November 2008 Click here for relevant information
  4 Self assessment and gains from offshore bonds January 2006
  5 Taxation of offshore life policies held in trust September 2007
  6 Leaving the country: the International Bond, tax and your client March 2008
  7 Company investments using investment bonds November 2008 Click here for relevant information
  8 Taxation of OEICs versus offshore investment bonds March 2008
  9 Offshore bonds: the right choice for the right client February 2008
  10 Taxation of offshore bonds versus distributor/non-distributor funds March 2008
  11 International Bond - The basics of the portfolio investment bond and some product information November 2008
  12 International Bond - Which investments are allowable? November 2008
  13 International Bond - Which investments are not allowed? November 2008
  14 International Bond - taxation issues of investing in wider investments March 2008
  15 The International Bond (IB) Bank Account November 2008
  16 Offshore Investment Bond - in-specie transfers November 2008
  17 International Bond - inheritance tax advantages for non-UK domiciles October 2007
  18 The advantages of offshore bonds for non-UK domiciled individuals September 2008

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Pension Briefings

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  Briefing Number Subject Date Link to Subject in askTECH
Pension Benefits 1 The lifetime allowance Withdrawn - link to relevant info in askTECH
  2 Benefit crystallisation events Withdrawn - link to relevant info in askTECH
  3 Pension age Withdrawn - link to relevant info in askTECH
  4 Pension income options April 2007
  5 Death benefits October 2007
  6 Tax-free lump sums October 2007
  7 Tax-free lump sums - defined benefit schemes October 2007
  8a Trivial pension benefits November 2008 Click here for relevant information
  8b Trivial pension benefits - survivors November 2008 Click here for relevant information
  8c Trivial pension benefits - occupational pension scheme wind up November 2008 Click here for relevant information
  9 Pension benefits on ill-health Withdrawn - link to relevant info in askTECH
  10 Secured pension - lifetime annuities & scheme pensions October 2007
11a Unsecured pension - overview November 2008 Click here for relevant information
11b Unsecured pension - benefit crystallisation November 2008 Click here for relevant information
11c Unsecured pension - income limits & reviews November 2008 Click here for relevant information
11d Unsecured pension - transfers November 2008 Click here for relevant information
11e Unsecured pension - death benefits November 2008 Click here for relevant information
11f Unsecured pension - pre 6 April 2006 drawdown funds November 2008 Click here for relevant information
11g Unsecured pension - critical yield & mortality drag November 2008 Click here for relevant information
  12 Alternatively Secured Pension - income drawdown from age 75 March 2008
13a Protected rights - overview November 2008 Click here for relevant information
13b Protected rights - transfers November 2008 Click here for relevant information
13c Protected rights - retirement benefits November 2008 Click here for relevant information
13d Protected rights - death benefits November 2008 Click here for relevant information
13e Protected rights - income drawdown November 2008 Click here for relevant information
  14 Income drawdown - critical yield & mortality drag April 2006
  15 Enhanced protection - pension rights October 2007
  16 Enhanced protection - tax-free lump sums May 2007
  17 Enhanced protection - death benefits July 2007
  18 Enhanced protection - defined benefit schemes May 2007
  19 Primary protection - pension rights July 2007
  20 Primary protection - tax-free lump sums April 2006
  21 Primary protection - death benefits July 2007
  22 OPS scheme-specific protection - tax-free lump sums April 2008
  23 Paying UK pensions outside the UK February 2008
  24 Pension term assurance February 2008
  27 ASP & IHT October 2007
  28 Pension scheme death benefits and inheritance tax - using a trust deed or expression of wish January 2007
Example ASP & IHT Calculations 1 Death in ASP - immediate IHT assessment May 2007
  2 Death in ASP - deferred IHT assessment May 2007
  3 Death in ASP - part immediate & part deferred IHT assessment May 2007
  4 Death in ASP - immediate IHT assessment & unauthorised payment tax charges May 2007
  5 Death in ASP - no IHT assessment (charity) May 2007
Pension Funding 1 Pension payments and the annual allowance July 2007
  2 Employer payments and tax relief July 2007
  3 Personal payments and tax relief June 2007
  4 Pension input periods October 2008
  5 Relevant UK earnings March 2008
  6 Salary sacrifice April 2008
  7 Self-assessment and pension contributions October 2008
  8a In-specie contributions - overview June 2008
  8b In-specie contributions - taxation June 2008
  8c In-specie contributions - process June 2008
  8d In-specie contributions - practical issues June 2008
  9 Recycling of pension commencement lump sums January 2008
  10 Payments to UK pension schemes whilst working overseas April 2008
Pension Investment 1 Pension scheme investments February 2007
  2 Pension scheme loans October 2006
  3 Pension scheme borrowing October 2006
  4 Share investment by pension schemes February 2007
  5 Property investment by pension schemes April 2007
  6 Taxable property under SIPP & SSAS February 2007
  7 Connected party investment transactions September 2007
  8 Commercial property purchase - pension scheme v company v individual April 2008
Pension Regulatory 1a Pensions and divorce - overview November 2008 Click here for relevant information
1b Pensions and divorce - offsetting November 2008 Click here for relevant information
1c Pensions and divorce - earmarking November 2008 Click here for relevant information
1d Pensions and divorce - sharing November 2008 Click here for relevant information
2a Pension sharing - pre-implementation process November 2008 Click here for relevant information
2b Pension sharing - the implementation process November 2008 Click here for relevant information
3 Pension sharing - the the ex-spouse's/civil partner's options November 2008 Click here for relevant information
4a Pension sharing and the lifetime allowance November 2008 Click here for relevant information
4b Pension sharing and transitional protection November 2008 Click here for relevant information
4c Pension sharing and the annual allowance November 2008 Click here for relevant information
  5 Pension rights - maternity, paternity & adoption Withdrawn - link to relevant info in askTECH
  6 Pensions & bankruptcy December 2007
  7 Taxation of unauthorised payments Withdrawn - link to relevant info in askTECH
  8 IR35 & pension provision January 2008
  9a Pensions & age discrimination - Overview Withdrawn - link to relevant info in askTECH
  9b Pensions & age discrimination - Exemptions Withdrawn - link to relevant info in askTECH
  9c Pensions & age discrimination - Pension Age Withdrawn - link to relevant info in askTECH
  10 Pensions & TUPE Withdrawn - link to relevant info in askTECH
  11 Pension trustee duties October 2007
  13 Member-nominated trustees November 2007
  14 Pension dispute handling October 2008
  15 Pension payment controls December 2007
  16 Statement of investment principles October 2007
  17 Disclosure of information January 2008
  18 Pension scheme changes & consultation January 2008
  24 Pension rights & part-time employees Withdrawn - link to relevant info in askTECH
State Pension Benefits 1 Basic State Pension April 2008
  2 Additional State Pension April 2008
  3 State Pensions - living outside the UK April 2006
  4 Contracting-out from 6 April 2002 April 2008
  5 The Pension Credit April 2008
Pension Transfers 1a Pension transfers - recognised transfers November 2008 Click here for relevant information
  1b Pension transfers - non-recognised transfers November 2008 Click here for relevant information
  2 Pension transfers - drawdown to drawdown transfers November 2008 Click here for relevant information
  3a Pension transfers - in specie transfers overview November 2008 Click here for relevant information
  3b Pension transfers - in specie transfers of insurance policies November 2008 Click here for relevant information
  3d Pension transfers - in specie transfers of shares November 2008 Click here for relevant information
  4 Transfers and transitional protection October 2007
  5 Pension transfers - transferring UK pension benefits to overseas pension schemes November 2008 Click here for relevant information
  6 Pension transfers - transferring overseas pension benefits to the UK November 2008 Click here for relevant information
  7a Pension transfers - transferring protected rights November 2008 Click here for relevant information

askTECH Pension Quick Guides

  Guide Number Subject Date
Pension Quick Guides 1 ASP June 2007
 2 Unsecured pension June 2007
 3 Protected rights June 2007
 4 SIPP investments June 2007
 5 Transitional protection June 2007
 6 Pension trustee duties June 2007
 7 Winding up an OPS October 2008

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Archived Briefings

Briefings in the archive section were correct at the date shown. They have not been updated since and are provided here for information and historical purposes only.

Briefing Number Subject Date
Pensions 1 Self-assessment and pensions contributions March 2006
Pensions 3 Occupational pension schemes - final remuneration and dynamisation March 2006
Pensions 17 Carry back and carry forward March 2006
Pensions 18 The Personal Pension Schemes (Transfer Payment) Regulations 2001 March 2006
Pensions 20 Concurrency March 2006
Pensions 23 Comparison between GPP and CIMP March 2006
Pensions 25 Pension options (annuity v income drawdown v phased retirement) March 2006
Pensions 26 Income drawdown - income reviews under personal pension schemes March 2006
Pensions 30 EPP or PPP....or both? March 2006
Pensions 31 Hancock Annuity March 2006
Pensions 34 Retirement benefits - retained or aggregable? March 2006
Pensions 35 Basis years and cessation of earnings March 2006
Pensions 36 Unapproved Retirement Benefit Schemes March 2006
Pensions 37 Pensions & divorce - ex-spouse and transfer availability March 2006
Pensions 38 Retirement Annuities and the Defined Contribution regime March 2006
Pensions 39 Triviality March 2006
Pensions 40 Pension benefits on ill health March 2006
Pensions 42 Personal pension contributions and tax relief March 2006
Pensions 43 Personal pension v retirement annuity contract March 2006
Pensions 46 Personal pension death benefits before vesting March 2006
Pensions 47 HM Revenue & Customs maximum limits - final salary pension schemes March 2006
Pensions 49 Retirement under occupational pension schemes March 2006
Pensions 50 Money purchase pension limits March 2006
Pensions 51 Trustees' powers, duties and responsibilities March 2006
Pensions 56 Personal pension death benefits after vesting March 2006
Pensions 59 Annuity in payment: requirements March 2006
Pensions 61 FRS17 - Financial Reporting Standard 17 March 2006
Pensions 63 Doctors and dentists A9 concession March 2006
Pensions 64 Section 32 or Personal Pension? March 2006
Pensions 66 Fragmented transfers March 2006
Pensions 67 Two (or more) occupational pension schemes, one employment March 2006
Pensions 68 Protected Rights Drawdown March 2006
Pensions 69 SSAS borrowing March 2006
Pensions 72 SSAS loans March 2006

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