Using Deeds of Appropriation in Estates - A Bite-Sized Guide to the Benefits
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Using Deeds of Appropriation in Estates - A Bite-Sized Guide to the Benefits
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Introduction
Private client practitioners are now more likely than ever to consider capital gains tax mitigation in estates as a result of the recent reduction in the executor’s allowance.
This short webinar will explore the benefits of using a deed of appropriation to address the capital gains tax liability.
It will also consider how and when it should be used for charities and non-resident beneficiaries and explain how it will impact the beneficiaries personally once appropriation takes place.
What You Will Learn
This webinar will cover the following:- What are the benefits of a deed of appropriation?
- Why are they used and how can they improve the capital gains tax position?
- Power of personal representatives
- How do they work?
- How do they apply to charities and non-resident beneficiaries?
- Value of assets appropriated
- Beneficiaries’ obligations post deed of appropriation
- Losses and gains post death - use of appropriation to minimise capital gains tax
This webinar was recorded on 5th September 2023
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