Taxation of the family unit and Tax of LLPS

Available on these dates:

Code	Venue	Lecturer	Date	Time	Price
YK2003B	York	Mark Ward	20/03/2012	9:00 am to 1:00 pm	£69.00

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

Course contents

Taxation of Limited Liability Partnerships (LLPs) The course provides comprehensive coverage of the tax issues revolving around Limited liability partnerships. The contents will be drawn from tax considerations when establishing an LLP

Transferring from a partnership or sole trader to a limited company

Partnership assets such as property and goodwill

Change of accounting date and selecting the best date

Change to partnership: admissions and retirements

Change in profit sharing ratios

Partners having a 'company' car

Using LLPs as part of a group or for tax planning

Impact on associated company status

Paying pension contributions to partners

Paying taxes

Corporate partners No client’s tax affairs are complete without a comprehensive review of their family situation. The course runs through the tax issues that affect the family unit. The contents will be drawn from:

• Using children in tax planning
• Use of small family trusts
• Brief coverage of Tax credits
• Using Alphabet and different classes of shares
• Passing assets and income down the family for tax efficiency
• Tax planning before marriage
• Tax impact of separation and divorce
• Paying family members from a family company
• Gifts to family members
• IHT planning
• The family residence
• Who should own second or holiday properties?
• Retirement and tax considerations with pension payments