Oct 09 2024 62 mins
You can’t beat a good case study or two for discovering and consolidating technical knowledge, insights and practical ideas.
So you’re going to love this special episode in which Steve Sayer of Utmost International explores not one, not two, but three case studies that – together – spotlight essential planning considerations for clients who have spent time overseas, and have invested abroad or hold offshore bonds.
Because in this hour-long case study investigation special, Steve steers us through time apportionment relief, personal portfolio bonds and deficiency relief.
Time apportionment relief: The lion’s share of the recording focuses on time apportionment relief – a vital consideration for clients who spend time abroad or return to the UK with existing investments. Steve shows how pre- and post-2013 rules can significantly impact tax calculations, explores the potentially valuable concept of 'material interest periods' and covers plenty more besides.
Personal portfolio bonds: Using case study scenarios, Steve illustrates the potential pitfalls of non-compliant policies and the hefty tax implications of deemed gains.
Deficiency relief: Steve offers a comprehensive overview of the applications of deficiency relief and considers its limitations.
It’s no accident that Steve’s sessions are some of the most popular among paraplanners. His forensic knowledge, clarity of explanation and use of case studies bring topics to life and make episodes like this a must-watch or listen.
Useful links
To receive a certificate for your CPD records plus a link to download a copy of Steve’s slides, follow these links:
Browse previous Assembly sessions at Utmost’s site
Visit the Utmost Technical Academy webinar series
Steve mentions two technical briefings that are available at Utmost's site. Here are the links:
Tax planning using bonds – Time apportioned reductions
You can also watch the video either at the event page or on Vimeo.
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