Trusts - Key Tax Considerations and Planning

This course provides an update on any recent developments affecting the taxation of trusts, and a refresher on the key considerations when using trusts in tax planning.  The main emphasis will concern the capital taxes aspects of trusts, but some income tax matters are included.   When considering the use of trusts in tax planning both lifetime and will/death planning scenarios are covered.

Content will include:

• Trust Registration Service update
• Types characteristics and uses
• Special trusts
• Trusts in lifetime planning
• CGT and trusts
• The family business
• Will planning- spouses and trusts at death
• Managing IHT charges in trusts