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Tax issues for high wealth clients / Tax of divorce & separation

Available on these dates:
P1805BPrestonRos Martin18/05/20179:00 am to 12:45 pm£79.00
NM0211BBoltonRos Martin02/11/20179:00 am to 12:45 pm£79.00
CH0311BChesterRos Martin03/11/20179:00 am to 12:45 pm£79.00

You can book this course by using the booking form above. The booking will be confirmed by e-mail.

Course contents

This course promotes tax solutions for higher-rate & higher-wealth clients. It is aimed at clients with £1m or more of free assets or incomes in excess of £100,000 pa. It looks at a range of legal tax-saving ideas. The course contents will be drawn from:

    Planning within the family
  • Tax-efficient structures for the high-rate tax payer
  • Tax strategies for spouses
  • Home sharing arrangements and family homes
  • Pension contributions
  • CGT and entrepreneurs’ relief ¬
  • Tax-efficient will and estate planning for 2017
  • CGT & IHT planning
  • Income planning
  • Impact of the Finance Act 2017.
The exact course contents are set about 4 weeks prior to the course and will be shown here

The course is designed for accountants who have not dealt with a divorce or separation for a while or are new to this area. It looks at the key aspects covering income tax, CGT, SDLT and IHT. It highlights a number of other areas to look out for such as Mesher orders and leaving the UK to live abroad. The course is presented by Ros Martin who is an ex-Inspector of Taxes and now a tax consultant and trainer.
  • The process of divorce
  • When is a marriage over? The 4 key dates
  • Income tax considerations
  • Are the couple still living together?
  • The personal allowance
  • Form 17
  • Business income
  • The impact of child benefit
  • Capital gains implications
  • When is the date of disposal.
  • Effect of a court order on disposal
  • Transfers between spouses
  • Holdover relief
  • The family home
  • Mesher orders
  • Alternative to Mesher orders
  • Exchange of interest
  • Excluded land