Archives

Investment Wrappers Explained

This note is designed to emphasise our reasons for placing specific types of funds into the different tax wrappers. If you want to know the full tax treatment of any wrapper please let us know.

What is The Lifetime ISA?

The new LISA is becoming an attractive savings vehicle particularly for the better off however beware the pitfalls of early encashment.

Tax Allowances

There are many different tax concessions and allowances which we try and maximise as party of our service. Not every client can benefit from all allowances however in our review reports for clients we do advise of any missed opportunities.

The 14 Year IHT Trap

Most people are aware of the fact that if you make a gift in the UK and then live for more than 7 years then that gift will fall out of your estate. What is less well known is that if you make more than one gift and you die within 7 years of the last gift then Inheritance Tax (IHT) may well be due on some or all of your gifts.

Private Residence Relief Basics

One of the most often asked questions we receive is how to mitigate capital gains tax (CGT) on second homes. The following is a brief synopsis of our understanding of PPRR and how it can help clients to save tax. We have more detailed notes from outside experts for those who want additional detail.

IHT & The Family Home

It is not unusual for the family home to be the biggest asset within an estate. The following notes are designed to explain some of the options available to reduce the tax burden on your property. We are not estate planning experts so these notes should be seen as a catalyst for you to get expert advice from a tax barrister or specialist lawyer.

IHT & Pensions

Recent changes to the rules for pensions have radically changed the approach of advisers with regard to pension savings. The following notes are designed to give our current views of the options available to you.

Basic Inheritance Tax Planning

We utilise specialist lawyers for inheritance tax (IHT) planning and planning relating to the use of the marital home within estate preservation arrangements. Dealing with capital gains tax (CGT) on anything other than the simplest scheme requires the services of an expert accountant.

What Is The Residential Nil Rate Band?

The Residential Nil Rate Band (RNRB) is one of the most cack-handed bits of legislation we have seen in many a year. The following notes are our attempt at explaining the requirements to obtain the benefit.

Self Administered Pension Plans

For many years the “must have” accoutrement for all business owners was the self administered pension plan. Swallow Financial Planning is authorised to advise on all aspects of pensions including self-administration and final salary scheme transfers.