Our Technical team are regular contributors of thoughts and insights in the external press. Here you will find some of their recent articles and also those that stand the test of time and are as relevant today as when they were written.
Note the articles were correct at the date they were written and some details may have moved on since then.
Tax relief and the Annual Allowance
Mark Devlin looks at the interraction of tax relief andthe annual allowance, delving into the main rules that need to be factored in.
Published: June 2025
Is your estate IHT ready?
Barrie Dawson looks at updates to form IHT423 and some of the wider planning considerations to ensure Personal Respresentatives will have access to funds to settle an IHT liability on time.
Published: 30 May 2025
Ten common questions about Discounted Gift Trusts
Barrie Dawson covers the ten of the most common questions asked of the M&G Technical Team around Discounted Gift Trusts.
Published: 28 May 2025
What you need to know about assignments of bonds
Neil MacLeod looks at the benefits and pitfalls when transferring ownership of a bond by deed of assignment.
Published: 15 April 2025
IFA Magazine: Tax year 25/26: What advisers should shine a light on with clients…
Mark Devlin (and others) looks at the planning that may be better cnducted at the start of the tax year, rather than at the end.
Published: 3 April 2025
Reaping the benefits of tax deferral in the "golden years" of retirement
Neil MacLeod looks at the window of opportunity in retirement when it comes to crystallising your bond gains.
Published: 27 March 2025
Pondering planning with pensions in the IHT world
Les Cameron looks at some of the wider planning issues facing planners due to the proposed introduction of pensions into the IHT net.
Published: 25 February 2025
Pensions IHT: what immediate action do my clients need to take?
Les Cameron looks at some of the immediate actions that need to be considered arising from the government's plan to bring pensions into the IHT net.
Published: 10 February 2025
Pensions IHT: what immediate action do my clients need to take?
Les Cameron looks at some of the immediate actions that need to be considered arising from the government's plan to bring pensions into the IHT net.
Published: 10 February 2025
Money Marketing : Pension death benefits set to become less attractive vehicle for wealth transfer
Mark Devlin looks at the changes to pensions and Inheritance Tax, comparing the currend tax treatment against how it's likely to work from 2027.
Published: 29 January 2025
When to use a Loan Trust and how
Barrie Dawson looks at the use of Loan Trusts in IHT planning and tackles two common questions asked, with an example.
Published: 28 January 2025
Inheritance tax: too many unknowns make it hard to offer bespoke advice
Les Cameron looks at pensions as intergenrational wealth transfer vehicles before the Autumn Budget 2024 and what the consultation tells us on what they may look like going forwards.
Published: 20 January 2025.
How "most valuable" IHT exemption could help clients prepare for pensions raid
Neil MacLeod looks at how the normal expenditure out of income exemption could prove useful in light of the proposals to bring more pensions into the IHT net.
Published: 26 November 2024
What is making onshore insurance bonds more attractive?
Les Cameron looks at how the chaging tax landscape has seen the rising appeal of insurance bonds in the run up to the first post election Labour budget.
Published: 22 October 2024
Taming IHT: The relevant property regime and discretionary trusts
Neil MacLeod looks at the different factors that need to be incorporated into the periodic charge calculation for discretionary trusts.
Published: 12 September 2024
Understanding the Marriage Allowance - Q&A
Neil MacLeod answers the five most common questions when it come to the marriage allowance.
Published: 24 September 2024
Loan Trusts on death: Everything you need to know
Neil MacLeod looks at how loan trusts are dealt with on death in terms of how it is taxed and adminstered.
Published: 24 May 2024
Why oral trusts aren’t sufficient for gifts to grandchildren via their parents
Barrie Dawson looks at the issues with oral trusts when it comes to gifting to grandchildren via their parents.
Published: 28 March 2024
LTA abolition brings advisers 'tax year-end with a twist'
Les Cameron looks at what advisers need to think about before April as we near the abolition of the LTA.
Published: 5 February 2024
Tax doctor: How to make the most of discounted gift trusts
Barrie Dawson explains what to consider when setting up a discounted gift trust for a client wanting to minimise IHT bills.
Published: 17 January 2024
The Rysaffe principle – useful or impractical in tax planning?
Les Cameron explores the practical use of the Rysaffe principle in todays financial planning landscape.
Published: 21 November 2023
Taxation of Bare Trusts
Les Cameron looks at the ins and outs of the taxationof bare trusts. Including those that may look bare but are in fact not bare.
Published: 26 September 2023
How to navigate probate to ensure clients aren’t confounded by wills
Barrie Dawson takes a look at probate and how to ensure your assets arrive at the right place on your death.
Published: 26 September 2023
Are bare gift trusts suitable for adult beneficiaries?
Barrie Dawson takes a look at the use of bare trusts for adult beneficiaries.
Published: 29 June 2023
Planning solutions to protect beneficiaries in receipt of benefits
Barrie Dawson takes a look at the probems receiving an inheritance creates for those on means tested benefits.
Published: 29 November 2022
What to do when trustees change
Neil MacLeod looks at the processes involved for appointing, retiring or, removing trustees as well as what to do where a trustee loses mental capacity or dies.
Published: 28 July 2022
Happy birthday to £3,600 or more
Les Cameron looks at the evolution of pension tax relief and celebrates the 21st birthday of non earners being able to pay £3,600 into a pension, and examples of where it can benefit.
Published: 13 April 2022
Weighing up the planning choices between trusts and BPR
Graeme Robb looks at how trusts and BPR can figure in a client's IHT planning strategy.
Published: 10 March 2022
Finding alternatives to burdensome bereaved minor's trusts
Neil MacLeod takes a look at the taxation of bereaved minor's trusts in a short case study.
Published: 23 March 2021
Tax Doctor: Major bereavement is the platform for a mother-daughter bond
Barrie Dawson looks at the practicalities of investing death in service lump sums for minors.
Published: 07 December 2020
Insurance bonds and probate planning
Barrie Dawson looks at the the joint tenancy rules of insurance bonds and their suitability for probate planning.
Published: 10 August 2020
Tax Doctor: Discounted trust helps allay couple's gift reservations
Neil MacLeod looks at how a Discounted Gift Trusts can be used to meet a couples income requirements and also some of the things to consider when setting one up.
Published: 27 April 2020
