Investments and tax planning

These articles relate to Aviva's retirement and investment product lines.  To assist with client conversations for personal, business and non-profit organisations.

Bonds for higher rate taxpayers

The taxation of dividend income means that Investment Bonds can be highly tax efficient investments for higher rate taxpayers who wish to invest in equity linked funds.

Bonds versus collectives for basic rate taxpayers

In this article, we focus on the importance of wrapper choice for basic rate tax payers, a very important segment of investors.  

Bonds versus collectives for higher rate taxpayers

Advisers must consider carefully the tax benefits of onshore investment bonds for their 40% and 45% taxpaying clients.

Capital gains tax planning

Clients with unrealised or potential future gains need to consider capital gains tax (CGT) and the use of annual exemptions and reliefs.

Corporate Investments in Collectives

It is first necessary to consider some fundamental issues before we consider the opportunities for corporate investment.

Dividend taxation from 6 April 2016

In this article we look at how the system operates for all types of taxpayers and consider the planning opportunities resulting from this system of dividend taxation.

High earners and planning for the 45% and 60% tax rates

Tax planning strategies will be of  significant interest to those affected by these high charges.

IHT Planning for those with cash: Access to regular payments throughout life required: the role of Discounted Gift Trusts

Tony Wickenden, Managing Director at Technical Connection, explains the role of Discounted Gift Trusts.

IHT Planning for those with cash: Access to original capital required: the role of Loan Trusts

Tony Wickenden, Managing Director at Technical Connection, explains the role of Loan Trusts.

Investing for children

Tony Wickenden, Managing Director at Technical Connection, explains how to invest for children.

Investments by charities

Although many charities will use funds raised by them or donated to them straight away, for the purpose of their charity, a number will have funds that are not required immediately.

Lifetime Mortgages and IHT Planning

This article discusses Lifetime Mortgages, IHT Planning and some of the key variables that will need to be factored into the decision-making process.

Tax implications of divorce

A consideration of the tax implications of divorce or dissolution of a marriage or civil partnership

Tax and estate planning for unmarried couples

Any share transfers to facilitate dividend payment could come with IHT and CGT consequences.

The essence and importance of Intergenerational financial planning

Tony Wickenden, Managing Director at Technical Connection, explains the role of Discounted Gift Trusts.