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UK Budget 2012

This article explains the proposals announced in this year’s UK budget.

HMRC issues legislation to clarify position on Guernsey s157E schemes

This article confirms that Guernsey overseas pensions which are subject to the new Guernsey Income Tax law - section 157E of the Income Tax Law (Guernsey) 1975) will only be recognised as Qualifying Recognised Overseas Pension Scheme for Guernsey residents.

Around the Site

Retirement Planning

QNUPS - your questions answered
This article aims to provide generic information for financial advisers about the features of overseas pension schemes that also meet the Qualifying Non-UK Pension Schemes regulations

Trusts & Inheritance Tax

Excluded property trust - the outside advantage
This article explains the importance of using excluded property trust in the UK inheritance tax planning for non-UK domiciles living or planning to live in the UK.

Taxation

What is deficiency relief?
This article explains deficiency relief; how it is calculated and applied, and the restrictions to its use.

Legal

Are you capable of making a decision?
This article explains the importance of executing a power of attorney and the types of powers of attorney that can be created.

Latest videos

Royal Skandia have recently updated the nominations they offer. Donna Dyason recaps on the purpose of a nomination, why they are used and the parties to a nomination, before looking at how the new Royal Skandia nominations work.

A transcript is also available (pdf document)

Donna Dyason from Skandia International talks about Royal Skandia Nominations.

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In the press

International Adviser - Rachael Griffin comments on the launch of Royal Skandia's limited liability loan trust
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