Taxation of Couples - IT, IHT, CGT

Course outline:

This course considers the impact of the tax regime on marriage, 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.

The course is structured into sections on income tax, CGT and IHT.

CPD Hours: 3

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Course details:

Income Tax includes:

Residence and domicile
Joint ownership of assets
High Income Child Benefit Charge
Settlements legislation
Couples in business
Pension matters

Capital Gain Tax includes:

General principles
Main residence
Family business

Inheritance Tax includes:

Domicile
Intestacy
IHT planning on death (overview)
Issues on marriage breakdown

Enrolment dates

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