This course provides a detailed review of CGT & IHT developments that affect General Practice clients.
The contents are drawn from:
- Changes to Entrepreneurs' relief
- Changes made in the 2019 and 2020 Budgets and Finance Acts
- Review of recent CGT cases
- CGT for companies
- Treatment of CGT tax losses
- CGT tax planning opportunities
- CGT for individuals. Refresher of current IHT rules
- Maximising reliefs and exemptions
- Recent IHT developments and cases.
Capital gains and IHT