Taxation of Couples Income Tax

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:

• Residence and domicile
• Living together or separated
• Allowances
• Joint ownership of assets
• High Income Child Benefit Charge
• Settlements legislation and income shifting
• Couples in business
• Pension matters

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:

• Inheritance tax
• Capital gains tax

CPD Hours: 1