These articles relate to the following Aviva product lines: retirement products, protection products.
Discounted gift trust underwriting
How the value of the discount is calculated and different approaches taken to obtain and use medical evidence
Nil rate band planning
Effecting suitable will planning arrangements to save inheritance tax
Reporting chargeable lifetime transfers
An overview of the reporting requirements to report chargeable transfers to HMRC
The importance of making a will and a review of will planning ideas to save tax
Post death planning
Equity release and inheritance tax
Considerations when valuing jointly owned assets that are subject to an equity release loan for inheritance tax purposes
Trust planning solutions
Bare trusts for minors - taxation of life policy gains
This article looks at how HMRC treats gains on life assurance policies held under bare trusts for minors.
Also available in our Tech Centre
Pensions and retirement
Articles to assist with client conversations for pre-retirement accumulation, retirement solutions and death benefits.
Investments and tax
Articles to assist with client conversations for personal, business and non-profit organisations.
Articles to assist with client conversations for protection planning.