UK Trusts - A Tax Planning Guide - Live at Your Desk with Robert Jamieson

Introduction

This virtual classroom seminar, which includes seven case studies, examines a range of income tax, CGT and IHT planning opportunities for UK-based trusts and their beneficiaries.

Attention is focused on the post-FA 2006 regime and on the anti-avoidance legislation in F(No2)A 2015 which seeks - unsuccessfully - to stop the IHT advantages of multiple pilot trusts.

The tax treatment of dividends received by discretionary trusts following the changes brought in by FA 2016 is also considered.

The session is suitable for practitioners who advise UK-resident individuals and their trusts on personal tax matters.

What You Will Learn

• Introduction
• Interest in possession trusts
• Mandated trust income
• Inheritance tax and FA 2006
• Settlor-interested trusts
• Accumulation and maintenance trusts
• Discretionary trusts
• Capital gains tax and inheritance tax
• The end of the road for pilot trusts?
• Accumulations of income and FA 2014
• Matrimonial settlements - are they affected by FA 2006?
• IHT changes post Budget
• Other tax planning ideas
• Exploiting the limits of S67 IHTA 1984

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.