Capital Gains and Inheritance Tax

Speaker:  Russell Cockburn  |  CPD Hours: 6.0

Price £595 plus VAT

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OBJECTIVES

This Capital Gains and Inheritance Tax training course is a practical course reviewing the principles and computational aspects of capital gains and inheritance tax with a focus on current planning issues and opportunities to minimise the potential tax burden – including the use of trusts in the current climate and key anti-avoidance measures.

At the end of the course participants will benefit from:

  • An understanding of the circumstances when a potential tax charge arises
  • Having worked through examples of business and investment asset sales and both a lifetime and a death inheritance tax computation example
  • An appreciation of key tax planning opportunities

CONTENT

  • Key terminology in capital gains and inheritance tax
  • Calculation of tax liability on business sales, assets sales and gifts, lifetime transfers and bequests on death
  • Maximisation of reliefs and exemptions for both taxes
  • Will planning, trusts and deeds of family arrangement
  • Key CGT reliefs, – entrepreneurs and hold-over/roll-over
  • Anti-avoidance – gifts with reservation; pre-owned assets; other pitfalls
  • Planning issues and opportunities

WHO SHOULD ATTEND

This course is intended for newcomers to practical capital gains and inheritance tax and those who need an update and refresher. It will be of particular interest to accountants and tax staff working in practice who advise their clients, both investors and owner-managers, on their potential CGT and IHT liabilities over the medium and longer term.

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