Taxation of Couples IHT

Course outline:

This online course series considers the impact of the tax regime on marriage or civil partnership, cohabitation, separation and divorce. Essential tax issues will be considered as well as highlighting planning opportunities and significant problem areas for both married and cohabiting couples.  

Content will include:

• Domicile and the non UK domicile spouse election
• Intestacy
• IHT considerations on death of spouse
• IHT and the family home
• Issues on marriage and civil partnership breakdown

There are two other sessions in this three-part series. Each is structured as a stand-alone session to cater for different participant requirements.

Click on the following to see the other sessions:

• Income Tax
• Capital Gains Tax

CPD Hours: 1