Key Issues and Developments in Capital Taxes

This course will act as a refresher and update for delegates covering opportunities for tax planning when dealing with their clients, in looking at their current and potential exposure to capital taxes.

The course will include a review of recent tax cases and developments to consider when planning, and will include illustrations to make this a practical and informative course.

Topics are likely to include:

• Capital gains tax update
• Entrepreneurs' Relief developments including pitfalls and opportunities
• Problem areas on other CGT reliefs
• Inheritance tax update including relevant planning opportunities
• Risk areas in Business and Agricultural Property Relief
• Lifetime and death tax planning, considering CGT and IHT