Introduction to the taxation of trusts
Available on these dates:
You can book this course by using the booking form above. The booking will be confirmed by e-mail.
Course contents
The course is designed for accountants with a good working knowledge of the self-assessment tax system but little or no knowledge of the practical taxation of trusts.
The course will concentrate on small trusts met in general practice, and will draw its contents from:
- Definition of a trust
- Types of trust
- Overview of the taxation of trusts
- Taxation of trust income
- Taxation of capital gains
- Completion of basic trust tax returns
- Payments to beneficiaries
- Role of the trustees
- Calculation of trust tax liabilities
- The course does not cover Employee Benefit trusts.
The course is highly practical, includes case studies and is limited to a maximum of 20 to 25 delegates.