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  <title>International Knowledge Direct RSS - Articles</title>
 <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/]]></link> 
  <description>International Knowledge Direct RSS - Articles</description>  
  
  
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation-of-offshore-bonds--Part-I--Chargeable-.html]]></guid>
    <title><![CDATA[UK taxation of offshore bonds  Part I  Chargeable events]]></title>
    <description><![CDATA[The aim of this article is to explain how income tax will be assessed where UK resident individuals hold an offshore regular or single premium life assurance bond, or a capital redemption bond ('Bond') offered by Royal Skandia Life Assurance Limited (Royal Skandia), Skandia Life Ireland Limited (SLIL) or Old Mutual International Guernsey (OMIG).]]></description>
    <pubDate>Wed, 16 May 2012 16:10:02 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation-of-offshore-bonds--Part-I--Chargeable-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/What-happens-when-an-overseas-pension-no-longer-me.html]]></guid>
    <title><![CDATA[What happens when an overseas pension no longer meets the QROPS requirements?]]></title>
    <description><![CDATA[This article explains the impact on clients holding overseas pensions that previously met the Qualifying Recognised Overseas Pension Schemes requirements, but subsequently no longer meet the requirements to be a Qualifying Recognised Overseas Pension Scheme.]]></description>
    <pubDate>Tue, 15 May 2012 10:42:11 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/What-happens-when-an-overseas-pension-no-longer-me.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/HMRC-issues-legislation-to-clarify-position-on-Gue.html]]></guid>
    <title><![CDATA[HMRC issues legislation to clarify position on Guernsey s157E schemes]]></title>
    <description><![CDATA[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.]]></description>
    <pubDate>Mon, 14 May 2012 15:05:10 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/HMRC-issues-legislation-to-clarify-position-on-Gue.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/FATCA-or-Fiction-.html]]></guid>
    <title><![CDATA[FATCA or Fiction?]]></title>
    <description><![CDATA[In 2010 the US Internal Revenue Service and US Treasury issued a Notice which expands on information reporting requirements and withholding tax requirements which are contained within the Foreign Account Tax Compliance Act (FATCA) (the Act) regarded by some as a piece of legislation that significantly impacts financial institutions around the world.  This article provides an overview of the reporting and withholding regime and the impact on non-US life assurance companies.]]></description>
    <pubDate>Wed, 09 May 2012 20:25:57 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/FATCA-or-Fiction-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Trustee-Taxation/UK-taxation-of-offshore-bonds-held-by-UK-resident-.html]]></guid>
    <title><![CDATA[UK taxation of offshore bonds held by UK resident trusts - who is liable]]></title>
    <description><![CDATA[The aim of this article is to explain how UK income tax will be assessed on chargeable event gains realised on offshore life assurance and capital redemption bonds ('Bonds') where the Bond is held as the investment of either a UK resident discretionary or absolute trust. This article does not aim to cover non-UK resident trust investments.]]></description>
    <pubDate>Wed, 09 May 2012 15:43:04 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Trustee-Taxation/UK-taxation-of-offshore-bonds-held-by-UK-resident-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Offshore-Bond/QNUPS---your-questions-answered.html]]></guid>
    <title><![CDATA[QNUPS - your questions answered]]></title>
    <description><![CDATA[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]]></description>
    <pubDate>Tue, 08 May 2012 11:40:54 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Offshore-Bond/QNUPS---your-questions-answered.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Australian-Superannuation-Funds.html]]></guid>
    <title><![CDATA[Australian Superannuation Funds ]]></title>
    <description><![CDATA[This article explains how, legally, Royal Skandia bonds can be a suitable investment within an Australian Superannuation Fund for a policyholder who returns or moves to Australia.  This article applies equally to the Collective Investment Bond, the Collective Redemption Bond, the Executive Investment Bond and the Executive Redemption Bond (the Bond).  ]]></description>
    <pubDate>Mon, 30 Apr 2012 11:30:53 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Australian-Superannuation-Funds.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/Inheritance,-gift-and-wealth-taxes-in-Europe.html]]></guid>
    <title><![CDATA[Inheritance, gift and wealth taxes in Europe]]></title>
    <description><![CDATA[The aim of this article is to provide a brief overview of what inheritance, gift and wealth tax are and which jurisdictions in Europe they apply to. Please be aware there may be regional differences within the jurisdiction on how the tax is levied, if at all, and the exemptions that are available. ]]></description>
    <pubDate>Tue, 17 Apr 2012 15:51:53 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/Inheritance,-gift-and-wealth-taxes-in-Europe.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Offshore-funds-taxation-for-UK-investors.html]]></guid>
    <title><![CDATA[Offshore funds taxation for UK investors]]></title>
    <description><![CDATA[This article explains the changes to the UK tax regime applying to offshore funds following changes effected in December 2009.]]></description>
    <pubDate>Tue, 17 Apr 2012 12:12:40 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Offshore-funds-taxation-for-UK-investors.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/UK-taxation-of-company-owned-offshore-investment-b.html]]></guid>
    <title><![CDATA[UK taxation of company-owned offshore investment bonds]]></title>
    <description><![CDATA[This article explains the current UK taxation of offshore life assurance policies and capital redemption contracts ('Bonds') owned by UK companies.]]></description>
    <pubDate>Tue, 17 Apr 2012 11:56:37 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/UK-taxation-of-company-owned-offshore-investment-b.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/UK-corporate-investors-–-how-an-offshore-bond-may-.html]]></guid>
    <title><![CDATA[UK corporate investors – how an offshore bond may help]]></title>
    <description><![CDATA[The following article provides information about how an offshore bond may help UK corporate investors utilising the reduction in Corporation Tax rates.]]></description>
    <pubDate>Tue, 17 Apr 2012 11:52:24 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/UK-corporate-investors-–-how-an-offshore-bond-may-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Powers-of-Attorney/Are-you-capable-of-making-a-decision-.html]]></guid>
    <title><![CDATA[Are you capable of making a decision?]]></title>
    <description><![CDATA[This article explains the importance of executing a power of attorney and the types of powers of attorney that can be created.]]></description>
    <pubDate>Mon, 16 Apr 2012 16:25:57 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Powers-of-Attorney/Are-you-capable-of-making-a-decision-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Personal-Portfolio-Bond-taxation-for-an-investor-r.html]]></guid>
    <title><![CDATA[Personal Portfolio Bond taxation for an investor returning to the UK]]></title>
    <description><![CDATA[This article is designed to assist you in advising your clients on the taxation issues related to an individual who is or is likely to become a UK resident and who owns a Personal Portfolio Bond (PPB).]]></description>
    <pubDate>Thu, 05 Apr 2012 15:41:42 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Personal-Portfolio-Bond-taxation-for-an-investor-r.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation---Chargeable-events-and-the-interactio.html]]></guid>
    <title><![CDATA[UK taxation - Chargeable events and the interaction with time apportionment relief]]></title>
    <description><![CDATA[This article explains how time apportionment operates where non UK resident policyholder holds an offshore bond, returns to the UK and therefore become UK tax resident, then subsequently assigns the bond.]]></description>
    <pubDate>Thu, 05 Apr 2012 11:55:56 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation---Chargeable-events-and-the-interactio.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/UK-taxation-of-company-owned-UK-collectives-(autho.html]]></guid>
    <title><![CDATA[UK taxation of company-owned UK collectives (authorised investment funds)]]></title>
    <description><![CDATA[This article briefly highlights how a UK collective that is an authorised investment fund will be taxed when owned by a corporate investor. This includes unwrapped investments on the Skandia Investment Solutions Platform.]]></description>
    <pubDate>Tue, 03 Apr 2012 14:16:06 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/UK-taxation-of-company-owned-UK-collectives-(autho.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation-of-offshore-bonds--Part-II-Tax-and-rel.html]]></guid>
    <title><![CDATA[UK taxation of offshore bonds  Part II Tax and reliefs]]></title>
    <description><![CDATA[The aim of this article is to provide information regarding what reliefs may be available where a chargeable event gain has been made. It is recommended that this article is read in conjunction with UK taxation of offshore bonds - Part I  Chargeable Events which details how the chargeable event regime works.]]></description>
    <pubDate>Tue, 03 Apr 2012 10:43:27 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation-of-offshore-bonds--Part-II-Tax-and-rel.html]]></link>     
</item>

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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/QROPS---Your-questions-answered.html]]></guid>
    <title><![CDATA[QROPS - Your questions answered]]></title>
    <description><![CDATA[This article aims to provide generic information for financial advisers about the features of Qualifying Recognised Overseas Pension Schemes, transferring into Qualifying Recognised Overseas Pension Scheme and tax reporting to UK HM Revenue & Customs. ]]></description>
    <pubDate>Mon, 02 Apr 2012 17:48:26 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/QROPS---Your-questions-answered.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Qualifying-Recognised-Overseas-Pension-Schemes-rul.html]]></guid>
    <title><![CDATA[Qualifying Recognised Overseas Pension Schemes rules and reporting]]></title>
    <description><![CDATA[This article aims to provide generic information on how an overseas pension scheme can qualify as a Qualifying Recognised Overseas Pension Scheme, what undertakings such schemes must make to UK HM Revenue & Customs and the requirements on UK registered pension scheme transferring pension funds to Qualifying Recognised Overseas Pension Scheme. ]]></description>
    <pubDate>Mon, 02 Apr 2012 16:07:40 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Qualifying-Recognised-Overseas-Pension-Schemes-rul.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Collectives/Deemed-Domicile-and-Excluded-Property-Trusts.html]]></guid>
    <title><![CDATA[Deemed Domicile and Excluded Property Trusts]]></title>
    <description><![CDATA[This article discusses the concept of deemed domicile and explains why due to recent government proposals, it may be advisable to consider an excluded property trust sooner rather than later.]]></description>
    <pubDate>Mon, 02 Apr 2012 13:32:34 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Collectives/Deemed-Domicile-and-Excluded-Property-Trusts.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Excluded-property-trust---the-outside-advantage.html]]></guid>
    <title><![CDATA[Excluded property trust - the outside advantage]]></title>
    <description><![CDATA[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.  ]]></description>
    <pubDate>Mon, 02 Apr 2012 13:30:47 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Excluded-property-trust---the-outside-advantage.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/What-is-deficiency-relief-.html]]></guid>
    <title><![CDATA[What is deficiency relief?]]></title>
    <description><![CDATA[This article explains deficiency relief; how it is calculated and applied, and the restrictions to its use. ]]></description>
    <pubDate>Mon, 02 Apr 2012 12:20:58 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/What-is-deficiency-relief-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation-of-offshore-bond-Part-III-Personal-Por.html]]></guid>
    <title><![CDATA[UK taxation of offshore bond Part III Personal Portfolio Bond taxation]]></title>
    <description><![CDATA[This article explains how personal portfolio bond taxation interacts with other UK chargeable events.]]></description>
    <pubDate>Tue, 27 Mar 2012 17:06:38 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation-of-offshore-bond-Part-III-Personal-Por.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Remittance-to-the-UK---a-taxing-decision.html]]></guid>
    <title><![CDATA[Remittance to the UK - a taxing decision]]></title>
    <description><![CDATA[On 14 August 2009, HM Revenue & Customs in the UK issued 302 pages of new technical guidance on residence, domicile and remittance, replacing the interim guidance notes. This article summarises the key points for international advisers when deciding whether to use the remittance basis of taxation.]]></description>
    <pubDate>Tue, 27 Mar 2012 13:05:25 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Remittance-to-the-UK---a-taxing-decision.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Statutory-definition-of-tax-residence-–-a-summary.html]]></guid>
    <title><![CDATA[Statutory definition of tax residence – a summary]]></title>
    <description><![CDATA[In 2011, the Government announced its intention to introduce a full statutory definition of tax residence for individuals.   The purpose of this is to replace the current uncertain and complicated residence rules with a clear statutory residence test that is simple for the taxpayer to use.]]></description>
    <pubDate>Tue, 27 Mar 2012 12:48:45 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Statutory-definition-of-tax-residence-–-a-summary.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Transfers-into-Qualifying-Recognised-Overseas-Pens.html]]></guid>
    <title><![CDATA[Transfers into Qualifying Recognised Overseas Pension Schemes - things to consider]]></title>
    <description><![CDATA[This article aims to provide areas for financial advisers to consider when advising clients on transferring a UK pension into a Qualifying Recognised Overseas Pension Scheme.]]></description>
    <pubDate>Tue, 27 Mar 2012 11:47:02 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Transfers-into-Qualifying-Recognised-Overseas-Pens.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Consolidating-your-client-s-UK-pension-funds-whils.html]]></guid>
    <title><![CDATA[Consolidating your client's UK pension funds whilst they continue to save for their retirement]]></title>
    <description><![CDATA[This article is intended for use with non-UK resident clients with UK pensions, who intend to remain permanently and retire outside the UK.]]></description>
    <pubDate>Tue, 27 Mar 2012 11:46:21 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Consolidating-your-client-s-UK-pension-funds-whils.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Qualifying-Recognised-Overseas-Pension-Schemes-and.html]]></guid>
    <title><![CDATA[Qualifying Recognised Overseas Pension Schemes and Chargeable Events]]></title>
    <description><![CDATA[This article explains our UK tax reporting obligations as an offshore insurance company in respect of Qualifying Recognised Overseas Pension Schemes investing into our offshore bonds. It also explains our understanding of the taxation of the offshore investment bond held by a Qualifying Recognised Overseas Pension Scheme where the member has subsequently become UK resident.]]></description>
    <pubDate>Tue, 27 Mar 2012 11:43:54 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Qualifying-Recognised-Overseas-Pension-Schemes-and.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/QROPS---the-reasons-why.html]]></guid>
    <title><![CDATA[QROPS - the reasons why]]></title>
    <description><![CDATA[This article explains the customer benefits of investing into a Qualifying Recognised Overseas Pension Scheme (QROPS).]]></description>
    <pubDate>Tue, 27 Mar 2012 11:36:59 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/QROPS---the-reasons-why.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Advantages-and-disadvantages-of-using-an-offshore-.html]]></guid>
    <title><![CDATA[Advantages and disadvantages of using an offshore bond for UK clients]]></title>
    <description><![CDATA[This article aims to provide an overview of the advantages and disadvantages of purchasing an offshore bond for UK resident clients.]]></description>
    <pubDate>Mon, 26 Mar 2012 13:08:20 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Advantages-and-disadvantages-of-using-an-offshore-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-Budget-2012.html]]></guid>
    <title><![CDATA[UK Budget 2012]]></title>
    <description><![CDATA[This article explains the proposals announced in this year’s UK budget.]]></description>
    <pubDate>Mon, 26 Mar 2012 13:04:22 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-Budget-2012.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/The-super-six-benefits-of-an-offshore-bond-for-UK-.html]]></guid>
    <title><![CDATA[The super six benefits of an offshore bond for UK expatriates]]></title>
    <description><![CDATA[The aim of this article is to provide a high-level summary of some of the key UK taxation benefits which an offshore bond can provide to a UK expatriate investor. These benefits are presented for consideration alongside the other aspects of investment advice.]]></description>
    <pubDate>Thu, 22 Mar 2012 16:25:40 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/The-super-six-benefits-of-an-offshore-bond-for-UK-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Tax-Information-Exchange-Agreements-and-Double-Tax.html]]></guid>
    <title><![CDATA[Tax Information Exchange Agreements and Double Taxation Arrangements]]></title>
    <description><![CDATA[The following article provides an overview of tax information exchange agreements (TIEAs) and double taxation agreements (DTAs) including specific details for Guernsey, Isle of Man and Ireland. ]]></description>
    <pubDate>Thu, 15 Mar 2012 11:53:27 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Tax-Information-Exchange-Agreements-and-Double-Tax.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Offshore-Bond/Qualifying-Non-UK-Pension-Schemes-and-Chargeable-E.html]]></guid>
    <title><![CDATA[Qualifying Non-UK Pension Schemes and Chargeable Events]]></title>
    <description><![CDATA[This article explains our UK tax reporting obligations as an offshore insurance company in respect of Qualifying Non-UK Pension Schemes investing into our offshore bonds. It also explains our understanding of the taxation of the offshore investment bond held by a Qualifying Non-UK Pension Scheme where the member is, or has become UK resident.]]></description>
    <pubDate>Tue, 13 Mar 2012 11:06:40 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Offshore-Bond/Qualifying-Non-UK-Pension-Schemes-and-Chargeable-E.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Sweden.html]]></guid>
    <title><![CDATA[Tax information for Sweden]]></title>
    <description><![CDATA[The following article provides an overview of the taxation of a life assurance policy in Sweden which are owned by a Swedish resident. ]]></description>
    <pubDate>Fri, 09 Mar 2012 12:22:37 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Sweden.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Out-of-India.html]]></guid>
    <title><![CDATA[Out of India]]></title>
    <description><![CDATA[This article is intended for use by financial advisers who provide advice outside of India for non-resident Indians who are considering purchasing a Royal Skandia product. Non-resident Indians form one of the largest expatriate populations in the world and as such we receive numerous queries with regard to their tax position in relation to Royal Skandia products. The general taxation position as at 12 September 2011 of non-resident Indians is that they are not taxed in India on their foreign sourced income, but only on income which accrues in India or is received by them in India. No gift tax, inheritance tax or estate duties apply in India.]]></description>
    <pubDate>Fri, 09 Mar 2012 11:57:11 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Out-of-India.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation-of-collectives-held-within-an-offshore.html]]></guid>
    <title><![CDATA[UK taxation of collectives held within an offshore bond]]></title>
    <description><![CDATA[This article looks at the taxation of a collective investment when held by a UK-resident bondholder (excluding companies) inside an offshore bond and considers any additional liability which may fall on the bondholder.]]></description>
    <pubDate>Mon, 05 Mar 2012 09:48:15 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation-of-collectives-held-within-an-offshore.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Venezuela.html]]></guid>
    <title><![CDATA[Tax information for Venezuela]]></title>
    <description><![CDATA[This article is intended for use by financial advisers who provide advice outside Venezuela to clients who are habitually resident in Venezuela. This only applies to Royal Skandia capital redemption business that is completed outside of Venezuela.]]></description>
    <pubDate>Fri, 02 Mar 2012 15:09:44 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Venezuela.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Argentina.html]]></guid>
    <title><![CDATA[Tax information for Argentina]]></title>
    <description><![CDATA[This article is intended for use by financial advisers who provide advice outside Argentina to clients who are habitually resident in Argentina and only applies to Royal Skandia capital redemption business that is completed outside of Argentina.]]></description>
    <pubDate>Fri, 02 Mar 2012 15:08:44 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Argentina.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Brazil.html]]></guid>
    <title><![CDATA[Tax information for Brazil]]></title>
    <description><![CDATA[This article is intended for use by financial advisers who provide advice outside of Brazil to clients who are habitually resident in Brazil.  It only applies to Royal Skandia business which is completed outside of Brazil. ]]></description>
    <pubDate>Fri, 02 Mar 2012 15:07:57 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Brazil.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Trustee-Taxation/UK-dividend-taxation-for-trustees-and-beneficiarie.html]]></guid>
    <title><![CDATA[UK dividend taxation for trustees and beneficiaries of a discretionary trust]]></title>
    <description><![CDATA[This article addresses the UK taxation position of trustees and beneficiaries in receipt of UK dividend income and savings income generated from trust assets. It does not consider all scenarios and Skandia recommends that independent tax advice be sought in all cases.]]></description>
    <pubDate>Fri, 02 Mar 2012 15:04:37 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Trustee-Taxation/UK-dividend-taxation-for-trustees-and-beneficiarie.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Making-gifts-–-order-of-gifting.html]]></guid>
    <title><![CDATA[Making gifts – order of gifting]]></title>
    <description><![CDATA[When making gifts for inheritance tax (IHT) purposes, it is essential to consider the order in which gifts into trusts are made. The order in which gifts are made will dictate the future taxes applicable to the trusts created, as the following case study demonstrates.]]></description>
    <pubDate>Fri, 02 Mar 2012 14:53:33 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Making-gifts-–-order-of-gifting.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Retirement-calculator.html]]></guid>
    <title><![CDATA[Retirement calculator]]></title>
    <description><![CDATA[A calculator to help with retirement planning]]></description>
    <pubDate>Fri, 02 Mar 2012 14:49:55 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Retirement-calculator.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Transfer-Value-Analysis-System-reports.html]]></guid>
    <title><![CDATA[Transfer Value Analysis System reports ]]></title>
    <description><![CDATA[This article explains what transfer value analysis system reports are, their purpose and when you may need to obtain one in connection with a Qualifying Recognised Overseas Pension Scheme.]]></description>
    <pubDate>Fri, 02 Mar 2012 14:47:54 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/Transfer-Value-Analysis-System-reports.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/The-United-Arab-Emirates--Inheritance-consideratio.html]]></guid>
    <title><![CDATA[The United Arab Emirates: Inheritance considerations]]></title>
    <description><![CDATA[The United Arab Emirates (UAE) is a federation of seven Emirates comprising of Abu Dhabi, Dubai, Ajman, Fujairah, Sharjah, Ras Al Khaimah and Umm Al Quwain.  By mid 2010, the UAE has an estimated population of 8,264,070 with approximately 88.5% of people residing in the UAE being foreign citizens. This article will focus on some considerations for the non-UAE national.]]></description>
    <pubDate>Fri, 02 Mar 2012 13:41:54 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/The-United-Arab-Emirates--Inheritance-consideratio.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/IHT---the-forgotten-tax.html]]></guid>
    <title><![CDATA[IHT - the forgotten tax]]></title>
    <description><![CDATA[Inheritance tax (IHT) should not be overlooked when financial planning – its impact isn’t felt until the client dies, and often clients may have more pressing issues to deal with in the here and now. This article provides some reminders of ways to save on the eventual IHT bill.]]></description>
    <pubDate>Wed, 29 Feb 2012 17:13:37 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/IHT---the-forgotten-tax.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation---Chargeable-Events-and-Legal-Personal.html]]></guid>
    <title><![CDATA[UK taxation - Chargeable Events and Legal Personal Representatives]]></title>
    <description><![CDATA[This article explains the tax assessment process in the UK where chargeable events occur following the death of the policyholder (or last policyholder for jointly held bonds). This applies only where the policyholder was not a trustee.]]></description>
    <pubDate>Wed, 29 Feb 2012 17:08:54 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-taxation---Chargeable-Events-and-Legal-Personal.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Collectives/Is-it-possible-to-obtain-a-domicile-ruling-prior-t.html]]></guid>
    <title><![CDATA[Is it possible to obtain a domicile ruling prior to death]]></title>
    <description><![CDATA[UK HM Revenue and Customs (HMRC) do not generally provide rulings until they become relevant for tax purposes. However, a recent guidance note has been issued by HMRC (HMRC Brief 34/2010) which details the circumstances in which an individual’s domicile will be considered for inheritance tax (IHT) purposes. ]]></description>
    <pubDate>Wed, 29 Feb 2012 17:05:03 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Collectives/Is-it-possible-to-obtain-a-domicile-ruling-prior-t.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/Settlor-Investment-Direction.html]]></guid>
    <title><![CDATA[Settlor Investment Direction]]></title>
    <description><![CDATA[This article explains when a client may wish to use a Settlor Investment Direction and the roles and responsibilities of the Investment Director. This interpretation is based on Manx Law.]]></description>
    <pubDate>Wed, 29 Feb 2012 17:03:36 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/Settlor-Investment-Direction.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Skandia-International-UK-Inheritance-Tax-(IHT)-cal.html]]></guid>
    <title><![CDATA[Skandia International UK Inheritance Tax (IHT) calculator]]></title>
    <description><![CDATA[The Skandia International IHT calculator is a tool to assist you when assessing your clients UK IHT liability so you can advise what steps need to be taken in order to mitigate any potential tax due.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:59:36 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Skandia-International-UK-Inheritance-Tax-(IHT)-cal.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/UK-inheritance-tax---exemptions-and-reliefs-for-gi.html]]></guid>
    <title><![CDATA[UK inheritance tax - exemptions and reliefs for gifts]]></title>
    <description><![CDATA[This article is designed to give you a basic understanding of the exemptions and reliefs available for UK inheritance tax payable on gifts. ]]></description>
    <pubDate>Wed, 29 Feb 2012 16:58:49 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/UK-inheritance-tax---exemptions-and-reliefs-for-gi.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Pre-owned-assets-tax.html]]></guid>
    <title><![CDATA[Pre-owned assets tax ]]></title>
    <description><![CDATA[This article outlines the Pre-owned assets tax rules relating to intangible property and in particular offshore bonds. Pre-owned assets tax was introduced to impose an income tax charge where UK resident taxpayers successfully circumvent the gift with reservation of benefit rules for UK inheritance tax.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:55:07 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Pre-owned-assets-tax.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Default/Protecting-your-client-s-money.html]]></guid>
    <title><![CDATA[Protecting your client's money]]></title>
    <description><![CDATA[When your client invests, they want to know that their money is safeguarded. The protection surrounding offshore investment products has multiple layers.  This article explains how the different layers of investor protection available through Royal Skandia provide security for your client’s investments.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:54:01 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Default/Protecting-your-client-s-money.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Nil-Rate-Band-Information/Transferrable-nil-rate-bands.html]]></guid>
    <title><![CDATA[Transferrable nil-rate bands]]></title>
    <description><![CDATA[This article provides a summary of the changes introduced on 9 October 2007 relating to transferable nil-rate bands (NRB) which received Royal Assent in the Finance Act 2008. The content is necessarily of a technical nature and therefore assumes a high level of understanding of inheritance tax issues on the part of the reader.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:52:55 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Nil-Rate-Band-Information/Transferrable-nil-rate-bands.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Discretionary-Trusts/Nil-rate-band-discretionary-trusts-–-still-an-effe.html]]></guid>
    <title><![CDATA[Nil-rate band discretionary trusts – still an effective tool in estate planning]]></title>
    <description><![CDATA[Since the introduction of the transferable nil-rate band (NRB) on 9 October 2007 it appears as though the use of the NRB discretionary trusts is now limited when considering estate planning.  However, this article demonstrates why it remains an important tool in effective estate planning.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:46:12 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Discretionary-Trusts/Nil-rate-band-discretionary-trusts-–-still-an-effe.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/How-an-absolute-or-discretionary-trust-may-help-wi.html]]></guid>
    <title><![CDATA[How an absolute or discretionary trust may help with inheritance tax planning]]></title>
    <description><![CDATA[The following article provides information about inheritance tax planning for UK domiciled individuals where a gift has been made and the individual does not require access to capital or withdrawals. ]]></description>
    <pubDate>Wed, 29 Feb 2012 16:44:11 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/How-an-absolute-or-discretionary-trust-may-help-wi.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Royal-Skandia-Loan-Trust-Trust/How-a-loan-trust-may-help-with-inheritance-tax-pla.html]]></guid>
    <title><![CDATA[How a loan trust may help with inheritance tax planning]]></title>
    <description><![CDATA[The following article provides information about inheritance tax planning for UK domiciled individuals where access to capital is required.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:42:10 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Royal-Skandia-Loan-Trust-Trust/How-a-loan-trust-may-help-with-inheritance-tax-pla.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/An-introductory-guide-to-Wills.html]]></guid>
    <title><![CDATA[An introductory guide to Wills]]></title>
    <description><![CDATA[Many people wrongly believe that their whole estate will pass to their spouse or civil partner (as defined by the UK Civil Partnership Act 2004) upon their death.  However, this will only apply if a correctly drawn up Will makes such provision.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:41:46 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/An-introductory-guide-to-Wills.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Offshore-bonds/How-a-discounted-gift-trust-may-help-with-inherita.html]]></guid>
    <title><![CDATA[How a discounted gift trust may help with inheritance tax planning]]></title>
    <description><![CDATA[The following article provides information about inheritance tax planning for UK domiciled individuals where a gift has been made and the individual still requires access to withdrawals.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:41:13 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Offshore-bonds/How-a-discounted-gift-trust-may-help-with-inherita.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Collectives/Understanding-UK-domicile.html]]></guid>
    <title><![CDATA[Understanding UK domicile]]></title>
    <description><![CDATA[This article explains the concept of UK domicile and the number of different ways UK domicile can be acquired.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:38:25 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Collectives/Understanding-UK-domicile.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Offshore-bonds-for-the-UK-expat.html]]></guid>
    <title><![CDATA[Offshore bonds for the UK expat]]></title>
    <description><![CDATA[Offshore bonds have been hugely successful, particularly in the UK where they are often chosen because of their flexible tax planning benefits. But for investors outside of the UK, including UK expatriates, they still have an important role to play when it comes to investing lump sums.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:35:27 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Offshore-bonds-for-the-UK-expat.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Rules-of-intestacy.html]]></guid>
    <title><![CDATA[Rules of intestacy]]></title>
    <description><![CDATA[This article explains how your estate will be distributed under the laws of England and Wales. It also touches briefly on how this differs from the laws of Scotland and Northern Ireland. ]]></description>
    <pubDate>Wed, 29 Feb 2012 16:32:54 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Rules-of-intestacy.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Discretionary-Trusts/Discretionary-trusts---14-year-‘rule’-when-making-.html]]></guid>
    <title><![CDATA[Discretionary trusts - 14-year ‘rule’ when making gifts]]></title>
    <description><![CDATA[This article outlines why it is important for an adviser to establish the full gifting history of a settlor who makes gifts into discretionary trusts for inheritance tax (IHT) purposes.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:30:57 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Discretionary-Trusts/Discretionary-trusts---14-year-‘rule’-when-making-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/The-Rysaffe-principle---Inheritance-tax-(IHT)-plan.html]]></guid>
    <title><![CDATA[The Rysaffe principle - Inheritance tax (IHT) planning with multiple trusts]]></title>
    <description><![CDATA[The Rysaffe case demonstrates that there are various ways of using multiple trusts in order to achieve effective IHT planning. This article sets out the key Rysaffe principles and gives you example scenarios that you can use with your clients.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:28:37 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/The-Rysaffe-principle---Inheritance-tax-(IHT)-plan.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Discretionary-Trusts/Types-of-discretionary-trusts.html]]></guid>
    <title><![CDATA[Types of discretionary trusts]]></title>
    <description><![CDATA[The following article aims to provide a brief introduction to discretionary trusts and give an overview on how they can be used by UK domiciled investors. This article only considers UK inheritance tax (IHT) and does not take into account other taxes or local rules. We strongly recommend that all local rules and taxes need to be considered as part of the overall financial planning process. ]]></description>
    <pubDate>Wed, 29 Feb 2012 16:26:16 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Discretionary-Trusts/Types-of-discretionary-trusts.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Final-policy-year-and-chargeable-events-in-the-UK.html]]></guid>
    <title><![CDATA[Final policy year and chargeable events in the UK]]></title>
    <description><![CDATA[This article assumes the reader has an existing understanding of the UK chargeable event regime applicable to single premium investment bonds. It explains how, where an excess withdrawal has been taken from a bond and a tax bill has arisen, the insurance year or policy year may be extended, and how this could, in certain circumstances, remove or reduce any related chargeable event tax liability.]]></description>
    <pubDate>Wed, 29 Feb 2012 16:17:33 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Final-policy-year-and-chargeable-events-in-the-UK.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/What-the-latest-UK-pension-tax-changes-mean-for-In.html]]></guid>
    <title><![CDATA[What the latest UK pension tax changes mean for International investors]]></title>
    <description><![CDATA[On 9th December, the UK Government announced further amendments to UK pension tax legislation and provided additional guidance on previous proposals. This article explains the impacts for international investors.]]></description>
    <pubDate>Wed, 29 Feb 2012 15:00:14 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Pensions/What-the-latest-UK-pension-tax-changes-mean-for-In.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Default/A-case-study-on-policyholder-protection-in-the-Isl.html]]></guid>
    <title><![CDATA[A case study on policyholder protection in the Isle of Man ]]></title>
    <description><![CDATA[The following case study provides an explanation on when a policyholder of a policy held with an Isle of Man insurer may or may not be covered under the Isle of Man Life Assurance (Compensation of Policyholders) Regulations 1991.]]></description>
    <pubDate>Wed, 29 Feb 2012 14:46:29 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Default/A-case-study-on-policyholder-protection-in-the-Isl.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Default/Investor-protection-measures-in-the-Republic-of-Ir.html]]></guid>
    <title><![CDATA[Investor protection measures in the Republic of Ireland]]></title>
    <description><![CDATA[This article provides an outline of the investor protection measures in Ireland, for policyholders who invest in a life assurance policy.]]></description>
    <pubDate>Wed, 29 Feb 2012 14:27:16 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Default/Investor-protection-measures-in-the-Republic-of-Ir.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/EU-Commission-Consultation-Paper-on-Packaged-Retai.html]]></guid>
    <title><![CDATA[EU Commission Consultation Paper on Packaged Retail Investment Products (PRIPs)]]></title>
    <description><![CDATA[The aim of this document is to provide a brief overview of the EU Commission’s Consultation on PRIPs which ended on 31 January 2011.]]></description>
    <pubDate>Wed, 29 Feb 2012 11:57:19 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/EU-Commission-Consultation-Paper-on-Packaged-Retai.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/The-role-of-Royal-Skandia-Trust-Company.html]]></guid>
    <title><![CDATA[The role of Royal Skandia Trust Company]]></title>
    <description><![CDATA[This article highlights how appointing a professional trustee such as Royal Skandia Trust Company can assist. This article is not aimed at advisers with Singaporean investors.]]></description>
    <pubDate>Wed, 29 Feb 2012 11:50:41 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/The-role-of-Royal-Skandia-Trust-Company.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/The-role-of-trustees.html]]></guid>
    <title><![CDATA[The role of trustees]]></title>
    <description><![CDATA[Once your client has decided to use a trust one of the fundamental decisions is making the right choice of trustee.  This article highlights the importance of appointing suitable trustees to act.]]></description>
    <pubDate>Wed, 29 Feb 2012 11:48:30 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/The-role-of-trustees.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Hong-Kong.html]]></guid>
    <title><![CDATA[Tax information for Hong Kong ]]></title>
    <description><![CDATA[The following document provides an overview of the taxation of a life assurance policy held by a Hong Kong resident and is based upon our understanding of Hong Kong law and regulations. ]]></description>
    <pubDate>Wed, 29 Feb 2012 11:47:26 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Hong-Kong.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/EU-Commission-White-Paper-on-Insurance-Guarantee-S.html]]></guid>
    <title><![CDATA[EU Commission White Paper on Insurance Guarantee Schemes (IGS)]]></title>
    <description><![CDATA[In it's 'Driving European recovery' communication of 4 March 2009, the EU Commission stated that it would review the adequacy of guarantee schemes in the insurance sector by the end of 2009 and make appropriate legislative proposals.  The aim of this document is to provide a brief overview of the EU Commission's White Paper on Insurance Guarantee Schemes that was issued on the 12 July 2010.]]></description>
    <pubDate>Wed, 29 Feb 2012 11:40:36 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/EU-Commission-White-Paper-on-Insurance-Guarantee-S.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Joint-tenants-and-tenants-in-common.html]]></guid>
    <title><![CDATA[Joint tenants and tenants in common]]></title>
    <description><![CDATA[This article explains how property may be held in England and Wales by more than one owner.]]></description>
    <pubDate>Wed, 29 Feb 2012 11:35:06 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Joint-tenants-and-tenants-in-common.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Local-authority-assessment-of-investment-bonds-in-.html]]></guid>
    <title><![CDATA[Local authority assessment of investment bonds in the UK]]></title>
    <description><![CDATA[This article is designed to outline how life assurance and investment bonds could be assessed by UK local authorities and the impact this may have on means testing for residential care.<br/><br/><br/>When financial assistance for the cost of residential care is sought from a local authority, the income and capital of the individual applying for assistance will be assessed. Other assets, such as the family home, are not covered in this article.          ]]></description>
    <pubDate>Fri, 10 Feb 2012 15:45:55 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Local-authority-assessment-of-investment-bonds-in-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/South-African-Trusts.html]]></guid>
    <title><![CDATA[South African Trusts ]]></title>
    <description><![CDATA[This article aims to provide an overview of South African trusts.]]></description>
    <pubDate>Fri, 10 Feb 2012 11:48:09 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/South-African-Trusts.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/European-Union-Savings-Tax-Directive-and-new-propo.html]]></guid>
    <title><![CDATA[European Union Savings Tax Directive and new proposals]]></title>
    <description><![CDATA[The aim of this article is to provide a brief overview of the European Union Savings Tax Directive and how the proposals to amend the EUSD may affect life assurance contracts including capital redemption/capitalisation contracts.  All references to Skandia, contained in this document, means Skandia International and the UK life assurance companies.]]></description>
    <pubDate>Tue, 07 Feb 2012 15:30:58 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/European-Union-Savings-Tax-Directive-and-new-propo.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Offshore-Bond/Qualifying-Non-UK-Pension-Schemes-and-UK-Inheritan.html]]></guid>
    <title><![CDATA[Qualifying Non UK Pension Schemes and UK Inheritance Tax]]></title>
    <description><![CDATA[This article explains what Qualifying Non UK Pension Schemes are and the current UK inheritance tax position for these schemes.]]></description>
    <pubDate>Fri, 03 Feb 2012 09:35:16 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Offshore-Bond/Qualifying-Non-UK-Pension-Schemes-and-UK-Inheritan.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Spain.html]]></guid>
    <title><![CDATA[Tax information for Spain]]></title>
    <description><![CDATA[This article is intended for use by financial advisers who provide advice to clients who are habitually resident in Spain. This only applies to the Spanish Collective Investment Bond insurance product issued by Skandia Life Ireland Limited (‘Skandia Ireland’).]]></description>
    <pubDate>Thu, 26 Jan 2012 12:09:54 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Spain.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Vive-la-trusts.html]]></guid>
    <title><![CDATA[Vive la trusts]]></title>
    <description><![CDATA[This article provides a summary of the new set of rules on the taxation of trusts in France.  The changes were enacted into law in July 2011 with the aim of preventing tax avoidance through the use of trusts.]]></description>
    <pubDate>Thu, 26 Jan 2012 11:00:08 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Vive-la-trusts.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Insurance-Policies-and-Spanish-income-tax.html]]></guid>
    <title><![CDATA[Insurance Policies and Spanish income tax]]></title>
    <description><![CDATA[The aim of this article is to provide a brief overview of how income tax applies to the different insurance policies under Spanish tax law. ]]></description>
    <pubDate>Mon, 09 Jan 2012 13:18:24 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Insurance-Policies-and-Spanish-income-tax.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Deeds-of-variation-in-the-UK.html]]></guid>
    <title><![CDATA[Deeds of variation in the UK]]></title>
    <description><![CDATA[The aim of this article is to explain how deeds of variation can be used to alter the position of a deceased person’s estate and how to register a deed of variation with HM Revenue & Customs (HMRC) in the UK.]]></description>
    <pubDate>Tue, 03 Jan 2012 15:16:28 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Deeds-of-variation-in-the-UK.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/The-use-of-offshore-bonds-as-a-trustee-investment-.html]]></guid>
    <title><![CDATA[The use of offshore bonds as a trustee investment for a UK trust]]></title>
    <description><![CDATA[This article explains how offshore bonds can be a suitable trust asset for a number of reasons. ]]></description>
    <pubDate>Tue, 03 Jan 2012 15:14:54 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/The-use-of-offshore-bonds-as-a-trustee-investment-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/IMD---Time-to-review-.html]]></guid>
    <title><![CDATA[IMD - Time to review?]]></title>
    <description><![CDATA[The aim of this document is to provide a brief overview of the EU Commission’s Consultation on IMD2 which was issued on 26 November 2010 and was open until 28 February 2011.]]></description>
    <pubDate>Tue, 03 Jan 2012 15:14:17 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/IMD---Time-to-review-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Taxation-of-lump-sum-payments-from-a-UK-pension-in.html]]></guid>
    <title><![CDATA[Taxation of lump sum payments from a UK pension in France]]></title>
    <description><![CDATA[This article provides you with an overview of the changes to the taxation of lump sum payments from UK registered pensions where the individual is a French resident.  The changes apply to all non-French pensions however this article focuses on pension commencement lump sum (PCLS) payments from UK registered pension schemes.]]></description>
    <pubDate>Tue, 03 Jan 2012 15:13:04 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Taxation-of-lump-sum-payments-from-a-UK-pension-in.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/The-Legal-Services-Act-2007--a-window-of-opportuni.html]]></guid>
    <title><![CDATA[The Legal Services Act 2007  a window of opportunity]]></title>
    <description><![CDATA[This article explains what an Alternative Business Structure is and the potential benefit of these structures to financial advisers and legal practitioners.]]></description>
    <pubDate>Tue, 03 Jan 2012 15:12:09 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/The-Legal-Services-Act-2007--a-window-of-opportuni.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Offshore-bonds/ECJ-judgement-and-the-effect-on-Discounted-Gift-Tr.html]]></guid>
    <title><![CDATA[ECJ judgement and the effect on Discounted Gift Trusts]]></title>
    <description><![CDATA[This article summaries the judgement provided by the Court of Justice of the European Union (ECJ) regarding gender discrimination in relation to insurance premiums and its affect on Discounted Gift Trusts (DGT).]]></description>
    <pubDate>Tue, 03 Jan 2012 15:10:50 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Offshore-bonds/ECJ-judgement-and-the-effect-on-Discounted-Gift-Tr.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/Changes-To-The-Reporting-Requirements-For-Excepted.html]]></guid>
    <title><![CDATA[Changes To The Reporting Requirements For Excepted Estates]]></title>
    <description><![CDATA[This article explains the recent changes that have been announced to the reporting requirements in respect of excepted estates for inheritance tax (IHT).  ]]></description>
    <pubDate>Tue, 03 Jan 2012 15:09:54 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/Changes-To-The-Reporting-Requirements-For-Excepted.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Italy.html]]></guid>
    <title><![CDATA[Tax information for Italy]]></title>
    <description><![CDATA[This article provides information on the taxation of life policies in Italy. ]]></description>
    <pubDate>Tue, 03 Jan 2012 15:07:56 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Italy.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Japan.html]]></guid>
    <title><![CDATA[Tax information for Japan]]></title>
    <description><![CDATA[This article is intended for use by financial advisers who provide advice outside of Japan to clients who are habitually resident in Japan.  It only applies to Royal Skandia business that is completed outside of Japan.]]></description>
    <pubDate>Tue, 03 Jan 2012 15:06:56 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Japan.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Switzerland.html]]></guid>
    <title><![CDATA[Tax information for Switzerland]]></title>
    <description><![CDATA[The following article provides an overview of the taxation of a life assurance contract held by a Swiss resident. <br/><br/><br/><br/>]]></description>
    <pubDate>Tue, 03 Jan 2012 14:54:19 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Switzerland.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Chile.html]]></guid>
    <title><![CDATA[Tax information for Chile]]></title>
    <description><![CDATA[This article is intended for use by Financial Advisers who: provide advice outside of Chile to clients who are habitually resident in Chile.  It only applies to Royal Skandia business that is completed outside of Chile.]]></description>
    <pubDate>Tue, 03 Jan 2012 13:59:01 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-Chile.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/Application-for-an-Inheritance-Tax-reference-numbe.html]]></guid>
    <title><![CDATA[Application for an Inheritance Tax reference number]]></title>
    <description><![CDATA[This article explains when an Inheritance Tax reference number should and should not be obtained before paying Inheritance Tax (IHT) on an estate.]]></description>
    <pubDate>Tue, 03 Jan 2012 13:57:49 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/Application-for-an-Inheritance-Tax-reference-numbe.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-South-Africa.html]]></guid>
    <title><![CDATA[Tax information for South Africa]]></title>
    <description><![CDATA[The following article provides an overview of the taxation of a life assurance or capital redemption bond held by a South African resident.]]></description>
    <pubDate>Tue, 03 Jan 2012 13:56:15 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Tax-information-for-South-Africa.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Making-use-of-UK-tax-reliefs-while-you-can.html]]></guid>
    <title><![CDATA[Making use of UK tax reliefs while you can]]></title>
    <description><![CDATA[This article explains that all UK tax reliefs are under review as part of the tax simplification mandate of the current UK Government and provides an overview of the tax reliefs available to Skandia International investors with UK tax liabilities.]]></description>
    <pubDate>Tue, 03 Jan 2012 13:52:43 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/Making-use-of-UK-tax-reliefs-while-you-can.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Inheritance-tax-(IHT)-charges-on-pension-death-ben.html]]></guid>
    <title><![CDATA[Inheritance tax (IHT) charges on pension death benefits]]></title>
    <description><![CDATA[This article explains the facts and implications of an IHT and pension case of DM Fryer & Others (Personal Representatives of Patricia Arnold Deceased) v HMRC FTT [2010] UKFTT 87 (TC), TC00398. This is provided as historical reference as it has been superceded by the changes announced on 9th December 2010.]]></description>
    <pubDate>Tue, 03 Jan 2012 13:48:30 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Inheritance-tax-(IHT)-charges-on-pension-death-ben.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Business-Property-Relief-(BPR)-and-Agricultural-Pr.html]]></guid>
    <title><![CDATA[Business Property Relief (BPR) and Agricultural Property Relief (APR)]]></title>
    <description><![CDATA[This article explains how BRP and APR operate in relation to Inheritance Tax (IHT) planning and also highlights some of the recent cases on this topical subject.]]></description>
    <pubDate>Tue, 03 Jan 2012 13:44:24 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Business-Property-Relief-(BPR)-and-Agricultural-Pr.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Powers-of-Attorney/Creating-a-lasting-power-of-attorney-in-England-an.html]]></guid>
    <title><![CDATA[Creating a lasting power of attorney in England and Wales and when an attorney can act]]></title>
    <description><![CDATA[This article looks at the execution, creation and revocation of a Lasting Power of Attorney (LPA), in England and Wales, and whether an attorney can make gifts or act as a trustee on behalf of the donor.]]></description>
    <pubDate>Tue, 03 Jan 2012 13:39:33 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Powers-of-Attorney/Creating-a-lasting-power-of-attorney-in-England-an.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/Discretionary-trust-taxation.html]]></guid>
    <title><![CDATA[Discretionary trust taxation]]></title>
    <description><![CDATA[This article explains the UK inheritance tax treatment of a discretionary trusts or a trust which is subject to the relevant property regime.]]></description>
    <pubDate>Tue, 03 Jan 2012 13:30:59 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/Discretionary-trust-taxation.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Nominations/Royal-Skandia-Manx-Law-Nominations.html]]></guid>
    <title><![CDATA[Royal Skandia Manx Law Nominations]]></title>
    <description><![CDATA[The aim of this article is to provide an overview of Royal Skandia’s current nominations created in accordance with the Isle of Man Contracts (Rights of Third Parties) Act 2001 and how they work.]]></description>
    <pubDate>Tue, 06 Dec 2011 13:13:06 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Nominations/Royal-Skandia-Manx-Law-Nominations.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Offshore-bonds/Discounted-Gift-Trusts---things-to-consider.html]]></guid>
    <title><![CDATA[Discounted Gift Trusts - things to consider]]></title>
    <description><![CDATA[This article explains many of the points a Financial Adviser should consider when choosing a Discounted Gift Trust with an offshore bond (referred to in this article as a DGT arrangement) to meet a client’s personal circumstances now and in the future.]]></description>
    <pubDate>Tue, 29 Nov 2011 13:50:23 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Offshore-bonds/Discounted-Gift-Trusts---things-to-consider.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Is-it-ever-too-late-for-inheritance-tax-planning-.html]]></guid>
    <title><![CDATA[Is it ever too late for inheritance tax planning?]]></title>
    <description><![CDATA[When advising on inheritance tax planning, it is clearly important not to recommend a particular trust based simply on its popularity, convenience or marketability. This article compares a Royal Skandia and Skandia Ireland unlimited liability loan trust with a Royal Skandia Discounted Gift Trust for UK inheritance tax planning purposes. ]]></description>
    <pubDate>Thu, 24 Nov 2011 15:37:39 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Is-it-ever-too-late-for-inheritance-tax-planning-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Regular-gifting-can-be-more-rewarding-than-you-wou.html]]></guid>
    <title><![CDATA[Regular gifting can be more rewarding than you would think]]></title>
    <description><![CDATA[This article explains the iheritance tax planning benefits of making regular gifts out of income. This article assumes that you are familiar with the basic workings of inheritance tax.]]></description>
    <pubDate>Thu, 24 Nov 2011 15:22:42 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Regular-gifting-can-be-more-rewarding-than-you-wou.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Dictionary/Dictionary-(P-to-Z).html]]></guid>
    <title><![CDATA[Dictionary (P to Z)]]></title>
    <description><![CDATA[This article defines the commonly used terminology (starting with letters P to Z) in the tax and financial planning arena or within Skandia.]]></description>
    <pubDate>Wed, 23 Nov 2011 16:36:34 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Dictionary/Dictionary-(P-to-Z).html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Dictionary/Dictionary-(E-to-O).html]]></guid>
    <title><![CDATA[Dictionary (E to O)]]></title>
    <description><![CDATA[This article defines the commonly used terminology (starting with letters E to O) in the tax and financial planning arena or within Skandia.]]></description>
    <pubDate>Wed, 23 Nov 2011 16:32:53 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Dictionary/Dictionary-(E-to-O).html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Dictionary/Dictionary-(A-to-D).html]]></guid>
    <title><![CDATA[Dictionary (A to D)]]></title>
    <description><![CDATA[This article defines the commonly used terminology (starting with letters A to D) in the tax and financial planning arena or within Skandia.]]></description>
    <pubDate>Tue, 22 Nov 2011 15:37:12 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Dictionary/Dictionary-(A-to-D).html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Offshore-Bond/EFRBS---Protection-for-pre-6-April-2011-benefits.html]]></guid>
    <title><![CDATA[EFRBS - Protection for pre 6 April 2011 benefits]]></title>
    <description><![CDATA[This article explains the changes in UK tax concession applicable to EFRBS.]]></description>
    <pubDate>Tue, 22 Nov 2011 11:55:40 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Investments/Offshore-Bond/EFRBS---Protection-for-pre-6-April-2011-benefits.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Foundations/Information-about-foundations.html]]></guid>
    <title><![CDATA[Information about foundations ]]></title>
    <description><![CDATA[This article explains what a foundation is, why they are created and highlights the differences between Isle of Man foundations and foundations, generally.  ]]></description>
    <pubDate>Thu, 17 Nov 2011 08:44:12 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Foundations/Information-about-foundations.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/Trustee-duty-of-care-and-powers-of-investment.html]]></guid>
    <title><![CDATA[Trustee duty of care and powers of investment]]></title>
    <description><![CDATA[The aim of this article is to provide an overview of trustee duty of care and powers of investment in the Isle of Man following the enactment of the Isle of Man Trustee Act 2001. ]]></description>
    <pubDate>Thu, 10 Nov 2011 16:10:01 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/Trustee-duty-of-care-and-powers-of-investment.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-Emergency-Budget-2010-summary.html]]></guid>
    <title><![CDATA[UK Emergency Budget 2010 summary]]></title>
    <description><![CDATA[This article is a high-level summary of some of the key aspects for financial advisers from the emergency UK Budget Report issued on 22 June 2010. ]]></description>
    <pubDate>Thu, 10 Nov 2011 15:25:53 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Default/UK-Emergency-Budget-2010-summary.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/UK-inheritance-tax-reporting-thresholds-for-charge.html]]></guid>
    <title><![CDATA[UK inheritance tax reporting thresholds for chargeable lifetime transfers]]></title>
    <description><![CDATA[This article aims to explain the inheritance tax reporting requirements that are now in place and what this means for Skandia International’s trusts. ]]></description>
    <pubDate>Wed, 09 Nov 2011 15:29:19 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/UK-inheritance-tax-reporting-thresholds-for-charge.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Gaines-Cooper-appeal-rejected-in-the-Supreme-Court.html]]></guid>
    <title><![CDATA[Gaines-Cooper appeal rejected in the Supreme Court ]]></title>
    <description><![CDATA[This article provides a brief overview of the recent Supreme Court decision. ]]></description>
    <pubDate>Thu, 27 Oct 2011 10:09:00 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Gaines-Cooper-appeal-rejected-in-the-Supreme-Court.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-to-Argentina.html]]></guid>
    <title><![CDATA[Moving to Argentina]]></title>
    <description><![CDATA[This article provides an overview of taxation for Argentine residents and explains how their Royal Skandia or Skandia Ireland bond will be taxed.]]></description>
    <pubDate>Wed, 26 Oct 2011 13:54:58 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-to-Argentina.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-to-Chile.html]]></guid>
    <title><![CDATA[Moving to Chile]]></title>
    <description><![CDATA[This article provides an overview of taxation for Chilean residents and explains how their Royal Skandia or Skandia Ireland bond will be taxed.]]></description>
    <pubDate>Wed, 26 Oct 2011 13:54:36 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-to-Chile.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-to-Japan.html]]></guid>
    <title><![CDATA[Moving to Japan]]></title>
    <description><![CDATA[This article provides an overview of taxation for Japanese residents and explains how their Royal Skandia or Skandia Ireland bond will be taxed.]]></description>
    <pubDate>Wed, 26 Oct 2011 13:54:09 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-to-Japan.html]]></link>     
</item>

<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-abroad-with-confidence.html]]></guid>
    <title><![CDATA[Moving abroad with confidence]]></title>
    <description><![CDATA[This article provides an overview of some areas that your clients should consider before moving from the UK.]]></description>
    <pubDate>Wed, 26 Oct 2011 13:53:46 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-abroad-with-confidence.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-to-the-United-Arab-Emirates.html]]></guid>
    <title><![CDATA[Moving to the United Arab Emirates]]></title>
    <description><![CDATA[This article provides an overview of taxation for United Arab Emirate residents and explains how their Royal Skandia or Skandia Ireland bond will be taxed.]]></description>
    <pubDate>Wed, 26 Oct 2011 13:52:47 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Leaving-the-UK/Moving-to-the-United-Arab-Emirates.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/Forced-heirship-and-Manx-law-trusts.html]]></guid>
    <title><![CDATA[Forced heirship and Manx law trusts]]></title>
    <description><![CDATA[The following article explains how Isle of Man trust legislation works and how this may be used to minimise and possibly eradicate the issues related to forced heirship in some jurisdictions. ]]></description>
    <pubDate>Wed, 19 Oct 2011 15:40:28 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/Forced-heirship-and-Manx-law-trusts.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/The-EU-proposals-on-succession.html]]></guid>
    <title><![CDATA[The EU proposals on succession]]></title>
    <description><![CDATA[This article briefly explains the proposed Regulation (14722/09) on succession and the creation of a European Certificate of succession, issued by the European Commission in October 2009.  ]]></description>
    <pubDate>Thu, 06 Oct 2011 14:58:57 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/The-EU-proposals-on-succession.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/Powers-and-duties-of-a-protector-relating-to-trust.html]]></guid>
    <title><![CDATA[Powers and duties of a protector relating to trusts offered by Skandia International]]></title>
    <description><![CDATA[This article aims to detail the powers and duties given to a protector under our Royal Skandia, Royal Skandia Trust Company and Skandia Ireland's trusts. It also explains how protectors can be added, changed or removed from the trusts.]]></description>
    <pubDate>Fri, 23 Sep 2011 09:44:04 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/Powers-and-duties-of-a-protector-relating-to-trust.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Trustee-Taxation/The-£100-Income-tax-rule-and-trusts.html]]></guid>
    <title><![CDATA[The £100 Income tax rule and trusts]]></title>
    <description><![CDATA[This article looks at the income tax treatment of trusts created by a UK individual, when their unmarried minor children are beneficiaries of the trust.]]></description>
    <pubDate>Mon, 19 Sep 2011 16:17:53 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Trustee-Taxation/The-£100-Income-tax-rule-and-trusts.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/An-introduction-to-forced-heirship.html]]></guid>
    <title><![CDATA[An introduction to forced heirship]]></title>
    <description><![CDATA[The following article provides an overview of the principles of forced heirship rules.]]></description>
    <pubDate>Mon, 19 Sep 2011 16:00:17 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/An-introduction-to-forced-heirship.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/UK-company-owned-investments.html]]></guid>
    <title><![CDATA[UK company-owned investments ]]></title>
    <description><![CDATA[This article outlines how returns will be taxed for collectives, UK life assurance, offshore life assurance or an offshore capital redemption contract when purchased by a UK company after 1 April 2008.]]></description>
    <pubDate>Tue, 06 Sep 2011 15:57:19 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Company-Taxation/UK-company-owned-investments.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/Insurance-Mediation-Directive--advising-in-other-M.html]]></guid>
    <title><![CDATA[Insurance Mediation Directive: advising in other Member States]]></title>
    <description><![CDATA[This article aims to provide you with an understanding of how the Insurance Mediation Directive works in practice.]]></description>
    <pubDate>Fri, 02 Sep 2011 16:39:45 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/EU-Developments/Insurance-Mediation-Directive--advising-in-other-M.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/The-role-of-a-protector.html]]></guid>
    <title><![CDATA[The role of a protector ]]></title>
    <description><![CDATA[This article addresses some of the main issues regarding the appointment of a protector to a trust and the role they play.]]></description>
    <pubDate>Fri, 02 Sep 2011 09:12:35 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Trust-Information/The-role-of-a-protector.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Succession-planning-and-cross-border-issues.html]]></guid>
    <title><![CDATA[Succession planning and cross border issues]]></title>
    <description><![CDATA[This article addresses some of the issues an adviser may face when advising an individual who has assets situated in both the UK and other jurisdictions.]]></description>
    <pubDate>Fri, 02 Sep 2011 08:52:15 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Succession-planning-and-cross-border-issues.html]]></link>     
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<item>
    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Nominations/Singaporean-Law-Nominations.html]]></guid>
    <title><![CDATA[Singaporean Law Nominations]]></title>
    <description><![CDATA[The aim of this article is to provide a guide to Singaporean law nominations, as well as addressing a range of questions which may arise. ]]></description>
    <pubDate>Tue, 30 Aug 2011 13:16:42 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Nominations/Singaporean-Law-Nominations.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Inheritance-tax-planning-by-making-regular-gifts-o.html]]></guid>
    <title><![CDATA[Inheritance tax planning by making regular gifts out of income in practice]]></title>
    <description><![CDATA[The following illustrative case studies demonstrate how making gifts out of income to use the normal expenditure out of income exemption can work in practice.]]></description>
    <pubDate>Thu, 11 Aug 2011 12:12:31 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/UK-bonds/Inheritance-tax-planning-by-making-regular-gifts-o.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/To-disclose-or-not-disclose,-that-is-the-question-.html]]></guid>
    <title><![CDATA[To disclose or not disclose, that is the question?]]></title>
    <description><![CDATA[The UK Government announced in June 2010 budget that HM Revenue and Customs (HMRC) was to consider bringing UK Inheritance Tax (IHT),  as it applies to transfers of property into trust, within the Disclosure of Tax Avoidance Schemes (DOTAS) regime.   This article provides the background to DOTAS and explains when an IHT scheme must be disclosed to HMRC.]]></description>
    <pubDate>Wed, 13 Jul 2011 11:00:12 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/To-disclose-or-not-disclose,-that-is-the-question-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Press/International-Adviser---Rachael-Griffin-comments-o.html]]></guid>
    <title><![CDATA[International Adviser - Rachael Griffin comments on the launch of Royal Skandia's limited liability loan trust]]></title>
    <description><![CDATA[http://www.international-adviser.com/article/skandia-launches-limited-liability-loan-trust<br/>]]></description>
    <pubDate>Tue, 12 Jul 2011 13:28:13 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Press/International-Adviser---Rachael-Griffin-comments-o.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/UK-Budget-2011.html]]></guid>
    <title><![CDATA[UK Budget 2011]]></title>
    <description><![CDATA[This article explains the proposals announced in this year’s UK budget.]]></description>
    <pubDate>Thu, 24 Mar 2011 10:50:39 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/UK-Budget-2011.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Singapore-Budget-2011.html]]></guid>
    <title><![CDATA[Singapore Budget 2011]]></title>
    <description><![CDATA[This article explains the proposals announced in this year’s Singapore budget.]]></description>
    <pubDate>Thu, 24 Feb 2011 15:32:40 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Singapore-Budget-2011.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Isle-of-Man-Budget-2011.html]]></guid>
    <title><![CDATA[Isle of Man Budget 2011]]></title>
    <description><![CDATA[This article explains the proposals announced in this year’s Isle of Man budget.]]></description>
    <pubDate>Mon, 21 Feb 2011 14:40:02 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Country-Specific/Isle-of-Man-Budget-2011.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Trustee-Taxation/Charity-investment-into-an-offshore-life-assurance.html]]></guid>
    <title><![CDATA[Charity investment into an offshore life assurance or capital redemption contract ]]></title>
    <description><![CDATA[The Finance Act 2008 introduced further changes to the taxation of charitable investments, despite significant changes already being made to such investments on 22 March 2006.  The aim of this document is to provide a brief overview of how a charitable investment into an offshore life assurance or capital redemption contract would be taxed in the UK after these changes. ]]></description>
    <pubDate>Wed, 16 Feb 2011 11:00:36 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Financial-Planning-Solutions/Trustee-Taxation/Charity-investment-into-an-offshore-life-assurance.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Matrimonial-Property-Regimes-and-conflicts-of-law-.html]]></guid>
    <title><![CDATA[Matrimonial Property Regimes and conflicts of law in the EU]]></title>
    <description><![CDATA[This article explains what is meant by a matrimonial property regime, examples of conflicts between common law and civil law jurisdictions relating to matrimonial property and current EU guidance on conflicts of law in this respect.]]></description>
    <pubDate>Fri, 28 Jan 2011 16:15:35 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Resources/Succession/Matrimonial-Property-Regimes-and-conflicts-of-law-.html]]></link>     
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    <guid isPermaLink="true"><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/How-to-complete-IHT100-and-IHT100a-forms.html]]></guid>
    <title><![CDATA[How to complete IHT100 and IHT100a forms]]></title>
    <description><![CDATA[This article is intended to assist financial advisers in completing the IHT100 Forms following the declaration of a Royal Skandia Discounted Gift Trust (Discretionary version) or Royal Skandia Discretionary Trust (Settlor excluded and Settlor included versions). ]]></description>
    <pubDate>Thu, 06 Jan 2011 14:35:53 GMT</pubDate>
    <link><![CDATA[http://www.skandiainternationalknowledgedirect.com/Tax---Trusts/Tax---Trust-rules/How-to-complete-IHT100-and-IHT100a-forms.html]]></link>     
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