Income Tax and CGT - A Guide to Death and Estate Administration

This course will familiarise participants with the tax compliance and procedures required when dealing with a deceased person for income tax and capital gains tax.   

The session considers the tax position in the period to date of death and during the administration of the estate.   

A case study will be made available for further consolidation of learning points  

The course will include:  

• Treatment of income in tax year of death and reporting  
• Treatment of capital gains in tax year of death   
• Taxation of income in the estate administration period 
• Valuation for CGT and taxation of gains in the estate administration period   
• Expenses during the administration period   
• Distributions to beneficiaries  
• Administration and forms