10th January 2011

Welcome to the January Issue of Techtalk

In this edition we welcome back Ian Naismith, who is looking at the latest announcements on auto enrolment. And Robert Kerr, our inhouse RDR expert, who summarises the FSA consultation paper 10/29 concerning platforms and nominee related services. With continued focus on the pension changes being implemented from 6 April 2011, our article by Prem Chand revisits the advice opportunities available for different client groups.

On the tax and trusts planning front we have Jeremy Branton looking at the tax treatment of potentially exempt transfers. The article includes some worked examples and also illustrates how and when taper relief would apply. Bernadette Lewis’s article addresses one of our most common queries in relation to assignment of a life insurance bond to two or more people, and illustrates three different scenarios. Sandra Hogg looks at investment tax planning, focusing on the tax treatment of OEICs and Unit Trusts in light of the continuing differential between income tax and capital gains tax rates. She also highlights some of the income tax considerations that may be overlooked if advisers only focus on the tax arising on the gain.

full steam ahead: automatic enrolment following the review

A summary of the Coalition Governments review on automatic enrolment and NEST.

restriction of pension tax relief: sales opportunities

Highlighting the sales opportunities for different client groups as a result of the proposed changes to pensions tax relief.

investment tax planning:

A brief overview of the tax treatment of OEICs and Unit Trusts in light of the recent increase in the rate of capital gains tax, also highlighting income tax issues that could be overlooked.

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Pensions, Investments, RDR