Welcome > Advisers > Opportunities

Budget zone

Here you'll find lots of support to help you understand the changes to Capital Gains tax in the 2008 Budget and how bonds can still give your clients the financial edge over collective investments.

Factsheets
Name
What it's about
Provides a summary of the changes from the April 2008 budget
Looks at the tax implications of a trustee investment in an offshore bond
Looks at the tax implications of a trustee investment in an onshore bond
Looks at the tax implications of a trustee investment in a UK-authorised unit trust and UK Open ended investment company
Our flowchart summarises the key points of the changes to Capital gains tax (CGT)
Our flowchart summarises the key points of the changes to CGT
A Q&A on the changes for your clients
A look at why offshore bonds might appeal to a non-UK domiciled individual
Case studies
Name
What it's about
This shows how a bond can generate tax-efficient income
This shows how a bond's virtually tax-free growth can benefit your clients
This shows how a bond can be used when your clients want control over the tax point
This shows how a bond can be inheritance tax efficient
This shows how your clients can use a bond tax-efficiently by assigning it
This shows how top slicing can help reduce your clients tax liability when faced with a chargeable gain