Taxation & Marriage - What Your Clients Need to Know - Live at Your Desk

Introduction

Marriage has always affected the tax position of individuals. Recent changes to both marriage and tax law have changed some of the planning assumptions which individuals and their advisors should make. This includes recent changes to Principal Private Residence Relief from April 2020.

Taxation and marriage combines two of the most complex elements of human relationships. This virtual classroom session looks at the tax and non-tax pitfalls for advisors in this area.

What You Will Learn

This live and interactive session will cover the following:

• Married versus unmarried couples- a tax comparison
• Extending the definition of marriage to same sex couples and civil partnerships
• CGT position on marriage to include principle private residence relief
• IHT position on marriage
• Planning for non-UK domiciled spouses
• CGT planning for spouses
• Entrepreneurs relief and the married couple
• The use of the unused IHT nil rate band
• Spouses and ISAs
• Marriage and Trusts

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.