http://www.moneymarketing.co.uk http://www.moneymarketing.co.uk http://www.moneymarketing.co.uk/magazine/graphics/logo.png http://www.moneymarketing.co.uk http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-gaar-guidance-gives-some-certainty/1071216.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-gaar-guidance-gives-some-certainty/1071216.article The guidance notes for the GAAR show that the centre ground for tax planning should be unaffected. Thu, 23 May 2013 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-mudd-when-it-pays-to-give/1070846.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-mudd-when-it-pays-to-give/1070846.article Using the new inheritance tax rules means in some cases varying a gift to charity is to the advantage of all beneficiaries. Thu, 16 May 2013 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-gaar-guidance-indicates-when-hmrc-thinks-it-should-apply/1070844.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-gaar-guidance-indicates-when-hmrc-thinks-it-should-apply/1070844.article HMRC guidance should provide advisers with a good idea of when the GAAR will be applied and, just as important, when it will not. Thu, 16 May 2013 00:00 GMT http://www.moneymarketing.co.uk/investments/martin-churchill-generalist-vcts-back-in-fashion/1070179.article http://www.moneymarketing.co.uk/investments/martin-churchill-generalist-vcts-back-in-fashion/1070179.article Generalist VCTs proved more popular with investors in 2012/13. Thu, 2 May 2013 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/case-study-rectifying-an-unadvised-investment-bond-withdrawal/1069365.article http://www.moneymarketing.co.uk/iht-/-tax-planning/case-study-rectifying-an-unadvised-investment-bond-withdrawal/1069365.article In some circumstances it is possible to rectify some of the effects of an ill-timed withdrawal from an investment bond.  Thu, 18 Apr 2013 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/paul-kennedy-scrapping-schedule-19-stamp-duty-could-improve-fund-performance/1068856.article http://www.moneymarketing.co.uk/iht-/-tax-planning/paul-kennedy-scrapping-schedule-19-stamp-duty-could-improve-fund-performance/1068856.article The decision to scrap Schedule 19 SDRT will make fund accounting simpler and could see fund performance improve. Thu, 11 Apr 2013 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/special-report-end-of-tax-year-2012/13/1066840.article http://www.moneymarketing.co.uk/iht-/-tax-planning/special-report-end-of-tax-year-2012/13/1066840.article Technical Connection outlines the main points to consider for personal tax planning in the tax year 2012/13. Thu, 7 Mar 2013 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-venti-profits-skinny-tax/1061962.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-venti-profits-skinny-tax/1061962.article The tax zeitgeist continues to harden against those who appear to get a lot but pay only a little - in tax. Thu, 29 Nov 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/-tony-wickenden-is-boring-the-new-exciting-when-it-comes-to-tax/1061009.article http://www.moneymarketing.co.uk/iht-/-tax-planning/-tony-wickenden-is-boring-the-new-exciting-when-it-comes-to-tax/1061009.article Over the past month I have been looking at the important (well I think it is) subject of the General Anti-Abuse Rule (GAAR) that is to take effect from next April. Thu, 15 Nov 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-more-on-the-tests-of-gaar/1060605.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-more-on-the-tests-of-gaar/1060605.article A further look at the implications of the GAAR rules. Thu, 8 Nov 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-the-tat-test-for-tax-abuse/1060260.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-the-tat-test-for-tax-abuse/1060260.article The test is that there should be “TAT” - you heard it first here. Thu, 1 Nov 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-a-closer-look-at-gaar/1059739.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-a-closer-look-at-gaar/1059739.article Last week I started my look at the proposed General Anti-Abuse Rule (GAAR), noting that the new rule will, in effect, be a more narrowly drawn rule targeted at abusive schemes. Thu, 25 Oct 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-govts-gaar-sights-are-clear/1059285.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-govts-gaar-sights-are-clear/1059285.article The Government’s seemingly endless war on tax avoidance continues unabated, seemingly shored up by success in the courts and the tribunals. Thu, 18 Oct 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-what-tax-advice-is-hmrc-trying-to-stop/1059019.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-what-tax-advice-is-hmrc-trying-to-stop/1059019.article What is HMRC looking to stop? All tax planning or just tax avoidance that fails the HMRC “sniff” test? Thu, 11 Oct 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-tax-in-the-headlines-is-good-news-for-advice/1058532.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-tax-in-the-headlines-is-good-news-for-advice/1058532.article The many twists and turns of tax law highlights just how complicated a subject personal taxation can be. Thu, 4 Oct 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/case-study-drawdown-and-estate-planning/1058211.article http://www.moneymarketing.co.uk/iht-/-tax-planning/case-study-drawdown-and-estate-planning/1058211.article Using drawdown to fund a child’s pension offers an innovative way to boost an inheritance. Thu, 27 Sep 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-helpful-tax-advice-behind-the-headlines/1058192.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-helpful-tax-advice-behind-the-headlines/1058192.article Advisers are not short of ways to ensure their clients pay minimal tax on savings within existing tax rules Thu, 27 Sep 2012 00:00 GMT http://www.moneymarketing.co.uk/pensions/the-need-to-ensure-compentancy-when-executing-a-will/1057568.article http://www.moneymarketing.co.uk/pensions/the-need-to-ensure-compentancy-when-executing-a-will/1057568.article It is increasingly important to ensure that clients are deemed competent to execute their wills, says Axa head of retirement planning Andy Zanelli Thu, 13 Sep 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-tax-avoidance-noise-is-a-planning-opportunity/1056390.article http://www.moneymarketing.co.uk/iht-/-tax-planning/tony-wickenden-tax-avoidance-noise-is-a-planning-opportunity/1056390.article The trend for higher taxation of the wealthy does not make economic sense but it does offer tax planning opportunities Thu, 23 Aug 2012 00:00 GMT http://www.moneymarketing.co.uk/iht-/-tax-planning/the-different-effects-of-adviser-charging-on-investments/1055981.article http://www.moneymarketing.co.uk/iht-/-tax-planning/the-different-effects-of-adviser-charging-on-investments/1055981.article Whether an adviser charge is paid before or after an investment is made can have a significant impact on investors, says Prudential’s Matthew Stephens Thu, 16 Aug 2012 00:00 GMT http://www.moneymarketing.co.uk/pensions/drag-net/1052674.article http://www.moneymarketing.co.uk/pensions/drag-net/1052674.article Thu, 7 Jun 2012 00:00 GMT