Bonds enjoy unique tax treatment which allows income and gains to be rolled up and deferred until the proceeds are taken. Flexibility to control when gains may arise and who they may be taxed upon means advisers must fully understand how bonds are taxed.
Investment bonds are a popular trustee investment choice. But the taxation of bonds doesn’t follow conventional trust tax rules, consequently advisers need to appreciate the implications for settlors, trustees and beneficiaries.
The taxation of company held investments is very different to how they are taxed when held personally. It is therefore essential to understand the ongoing tax implications when advising business clients on their investments.
Choose from our range of learning modules on a range of topics from pension funding and personal taxation to investment bonds and LTA.
Techzone offers you support on the pensions, taxation and wealth transfer issues that matter to you, compiled by our expert team.
You can find answers to a wide range of popular policy, product and servicing questions in our help and support section.
Issued by a member of abrdn group, which comprises abrdn plc and its subsidiaries.
This website is provided by Standard Life Savings Limited. It describes products and services provided by the abrdn Group (including Standard Life Savings Limited and Elevate Portfolio Services Limited) and the Phoenix Group (including Standard Life Assurance Limited, Standard Life Trustee Company Limited and Standard Life International dac).
The abrdn Group comprises abrdn plc (SC286832) and its subsidiaries. The Phoenix Group comprises Phoenix Group Holdings plc (11606773) and its subsidiaries.
Full product and service provider details are described in the legal information notice.
Wrap Platform, Wrap Personal Portfolio, Wrap ISA and FundZone Platform are all provided by Standard Life Savings Limited, which is part of the abrdn Group.
Standard Life Savings Limited is registered in Scotland (SC180203) at 1 George Street, Edinburgh, United Kingdom, EH2 2LL. Standard Life Savings Limited is authorised and regulated by the Financial Conduct Authority.
Please see your terms and conditions for more information on the use of the Wrap platform.
Wrap SIPP and Wrap Onshore Bond are both provided by Standard Life Assurance Limited, which is part of the Phoenix Group. Standard Life Assurance Limited is registered in Scotland (SC286833) at Standard Life House, 30 Lothian Road, Edinburgh, EH1 2DH. Standard Life Assurance Limited is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority.
Wrap Offshore Bond is provided by Standard Life International dac, which is part of the Phoenix Group. Standard Life International dac is a designated activity company limited by shares and registered in Dublin, Ireland (408507) at 90 St Stephen’s Green, Dublin. Standard Life International dac is authorised and regulated by the Central Bank of Ireland and subject to limited regulation in the UK by the Financial Regulation Authority. Details about the extent of its regulation by the Financial Conduct Authority are available on request.
The Elevate platform, Elevate ISA, Elevate GIA and Elevate PIA are provided by Elevate Portfolio Services Limited, which is part of the abrdn Group.
Elevate Portfolio Services Limited is registered in England (01128611) at Bow Bells House, 1 Bread Street, London, EC4M 9HH. Elevate Portfolio Services Limited is authorised and regulated by the Financial Conduct Authority.
Please see your terms and conditions for more information on the use of the Elevate platform.
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abrdn plc is registered in Scotland (SC286832) at 1 George Street, Edinburgh, EH2 2LL