Research
UK Investment Flexibility
What an offshore bond held by a UK resident may invest in, and who may choose. The personal portfolio bond rules decide whether a bond keeps its tax deferral or is taxed every year on a deemed 15% gain, so the articles here explain the permitted property list, the limits on a discretionary manager's mandate, switching funds or insurer without a chargeable event, capital redemption bonds with no life assured, and assigning a bond or its segments to a spouse, a child or a trust.
UK Investment Flexibility
Assigning an offshore bond: gifts to children, transfers between spouses, trusts and sales
19 October 2026
UK Investment Flexibility
Capital redemption bonds: the investment bond with no life assured
19 October 2026
UK Investment Flexibility
Switching funds, managers or insurer inside a UK-taxed policy
23 September 2026
UK Investment Flexibility
The personal portfolio bond rules: why a bespoke PPLI portfolio fails for UK residents
23 September 2026