Wills and Probate - Marriage, Civil Partnership and Cohabitation

This course examines some of the tax issues and reliefs which are relevant to married couples and also to those who are not married/in a civil partnership but are cohabiting. It covers potential issues, with real estate in particular, and also includes a broad reminder about issues surrounding Wills and trust planning.

This course is aimed predominantly at those tax and accounts staff who are looking to enlarge their understanding of the legal and equitable principles and be in a better position to advise their clients on wider issues beyond tax.

Content will include:

• Transfers between couples
• Equitable principles – proprietary estoppel and resulting trusts
• PPR issues
• Wills – issues with marriage
• Joint assets including bank accounts
• IHT issues – domicile changes
• Relevant trust planning