Technical Information

Latest Technical Information

Back to Back plan - What is a Back to Back Plan? A Back-to-back Plan is an estate planning tool ideal for people who continue to need income from their capital, but want to reduce their IHT liability. Capital is used to purchase an income producing annuity, with part of the income used to fund a whole of life policy […]
Interest Rates - Interest is paid on deposit based investments and charged on borrowing. Interest on borrowing is generally higher than on deposits giving the financial institution a margin. Interest on borrowing can be expensive the higher the risk to the lender such as unsecured, as unsecured lending is only a promise to pay by the borrower. On […]

Index

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Abbreviations

ART Additional rate tax payer
BRT Basic rate tax payer
CPI Consumer price index
HRT Higher rate tax payer
LRT Lower rate tax payer