The Definitive Guide To Trusts And Taxation

28apr(apr 28)10:00 am29(apr 29)1:00 pmThe Definitive Guide To Trusts And Taxation

Event Details

Training: The Definitive Guide to Trusts and Taxation
Hosted by: Countrywide Tax & Trust Corporation Ltd
 28th -29th April 2020
Time: 10am-1pm

Taxation of Trusts – Part One – Tuesday 28th April 10:00 – 13:00

Types of Trust and how they are taxed

  • Absolute Trusts
  • Discretionary Trusts
  • Exit charges, periodic charges, and CLTs
  • Interest in Possession Trusts / Life Interest Trust
  • Immediate Post Death Interest (IPDI)

Section 142, IHTA 1984

  • Deeds of Variation. Are they still important, and when can they be used?

Section 144, IHTA 1984

  • What does this section do?
  • Why is it likely to become more frequently used than section 142 above?

New Section 62A (Anti Rysaffe legislation)

  • Trusts settled by Will
  • Trusts settled in lifetime
    – Life Policies
    – Property
    – Investments
  • The Countrywide PPPT compared to other lifetime settlements of the main residence into trust

Taxation of Trusts – Part Two – Wednesday 29th April 10:00 – 13:00

Specialist Trusts & their uses

  • What is a Declaration of Trust used for?
  • Trust of Land
  • Non Settlor Interest Trusts to hold over CGT
  • Life Assurance Trusts – Why use CTTC’s Trusts?
  • Pension Trusts

Inheritance Tax Planning

  • Exemptions and Reliefs
  • Spousal Exemption
  • Charity Exemption
  • NRB (Nil Rate Band)
  • RNRB (Residence Nil Rate Band) to include details of the unique Countrywide Discretionary Trust that can deal with RNRB and NRB

Investments in Trust

  • What to consider when investing funds from a trust, and why

For more information, please contact: 01926 514 392 | |




April 28, 2020 10:00 am - April 29, 2020 1:00 pm(GMT+00:00)

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