Taxation of Couples - IT, IHT, CGT

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.

Content will include:

Income Tax

  • 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

Capital Gains Tax

  • General principles
  • The main residence
  • The family business

Inheritance Tax

  • IHT on death of spouse including intestacy, family home and planning
  • Domicile election
  • Issues on marriage breakdown
CPD Course
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