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It’s simple, always have your Life Insurance policy “Written in Trust”. This may sound FREE ACCA BOOKS KAPLAN F1 EXAM KIT 2021-2022 - FREE ACCOUNTING B00KS technical but it is easy to understand and it’s so easy to organize.
“Written in Trust” ensures that in the event of a claim, the policy will pay directly to the beneficiaries you name on the policy when you first take it out. If you do not do this, the policy will payout to your legal estate and this inevitably means that the money stays in your solicitor’s hands for some time.

Yes, that implies legal delays and, of course, your solicitor takes a small cut!
Then, if the value of your taxable estate exceeds £275,000, and remember your home can easily account for the lion's share of the £275,000 limit without much difficulty, your estate will have to pay Inheritance Tax. This represents 40% of the estate’s taxable value in excess of £275,000. So, if your estate has to pay Inheritance Tax and the proceeds of your life policy go to your estate, the taxman gets his hands on 40% of your life policy!
But it’s so easy to avoid all these problems.

Simply get your policy “Written in Trust”. Then the life insurance company pays out immediately, directly, and totally tax-free, to the persons you have named on your policy. All you have to do is tell the FREE ACCA BOOKS KAPLAN F1 EXAM KIT 2021-2022 - FREE ACCOUNTING B00KS online brokerage organising your policy that you want your policy “Written in Trust” and they will automatically sort it out for you.

This advice remains sound even if the policy is designed to pay off your mortgage. Rather than your estate using the insurance payout to pay off your mortgage, the policy can be written in trust and paid to your partner and then he or she can use that money to pay of the mortgage. The benefit? Well if your taxable estate FREE ACCA BOOKS KAPLAN F1 EXAM KIT 2021-2022 - FREE ACCOUNTING B00KS exceeds the IHT threshold the mortgage is effectively paid off tax-free.

The extra good news is that all the brokers we’ve met will arrange for your policy to be “Written in Trust” as a free of charge service. So it’s a win win situation and there aren’t many of those around these days !

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The land on which  the playing fields and facilities are located is held on free ACCA BOOKS books download behalf of the charity by Donna and Dietmar, the two trustees. Donna and Dietmar simply  hold the land on behalf of Sport-4-Kidz  and play no role in running the charity. They are rarely exam preparation & tutoring contacted  by the management of the charity. However, they are the only people who are able to enter into contracts in relation to the land and its useSport-4-Kidz free ACCA BOOKS books pdf is a charitable organisation  that operates a sports centre in a large city.

Sport-4-Kidz   is  managed  and  operated  by  a  management  committee.  free ACCA BOOKS books download pdf The  committee   has decided  on  a  major expansion of facilities  by building  a new sports hall. The committee  has the power to legally bind the charity  in all matters  other  than  the  land.  Their  decisions  are overseen  by  the government  charity  regulator, which  generally sanctions the charity's decisions except in relation to financial  reporting.

The management committee  is negotiating with free ACCA BOOKS study materails four building  companies

The proposed expansion of the facilities  has angered the local residents, many of whom  are concerned about heavy building  site traffic and the danger posed to their children.  Many believe that the design of the new sports hall is ugly and insensitive.  Three well-respected free accounting books local politicians  serve on the residents' committee.

(a)   The following  are types of stakeholder: A Internal stakeholder

B     External stakeholder

C     Connected stakeholder

Required:

For each of the following, ACCA BOOKS study materails  indicate  whether  they are internal,  connected  or external  stakeholders.

(i)    Donna and  Dietmar.  Select one of A, B or C

(ii)    Members  of the  management  committee.   Select one of A,  B or C (iii)   The four  building  companies.  Select one of A, B or C

(iv)   Local  residents.  free download for pdf Select one of A, B or C

Note: The total  marks will  be split  equally  between  each part.   

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