Back to Basics-Inheritance Tax

This course is aimed at both experienced and new practitioners advising in the areas of Inheritance Tax and Capital Gains Tax. Delegates will, by the end ofthe course, be able to produce the calculations necessary to quantify thevarious liabilities and provide up to date advisory on Capital Taxes.

Topics Covered

• Capital Gains Tax Computations

Reliefs Available:

• Entrepreneurs Relief
• Rollover/Holdover Relief
• Incorporation Issues
• Planning for CGT
• Inheritance Tax Calculations
• Implications of life and death transfers

Reliefs:

• Business Property Relief
• Agricultural Property Relief
• Planning for IHT