COURSE OBJECTIVES: This course seeks to introduce the trusts and their taxation to tax practitioners. It looks at the types of trusts found in the UK and addresses the basic principles of the taxation of trusts with worked examples and case studies.
COURSE CONTENT
Specifically the course will cover:
- Legal and administrative background of trusts
- Income tax on the settlor, trustees and beneficiaries
- Capital gains tax during the trust''s ''life''
- Review of inheritance tax generally
- Inheritance tax as it applies to the trust scenario including Finance Act 2006 changes
- Important tax planning issues
WHO SHOULD ATTEND
This course is intended for those who are newcomers to trust taxation and for those who need a refresher course on the subject. It will assume delegates have a basic knowledge of personal taxation. This course will benefit anyone completing tax returns for trusts or who will be advising clients on trusts.
"For an introduction to trusts, this course was very good. It was clear and relevant points were made. The case studies will be of use."
Would you like this course run in-house? Call us on 0207 566 8207 to find out more