 "Passing on the Family Business - Securing Tax Efficient Succession"Speaker: Matthew Hutton
Date: June 14 2007
Time: 1-2pm (1 CPD hour)
Level: intermediate/advanced/updating
DESCRIPTION
Raids by the Chancellor over recent years on various Inheritance Tax mitigation arrangements (specifically the Pre-Owned Assets Regime from 2004/2005 and the new Inheritance Tax Regime for Trusts from 22 March 2006) make it all the more important to take full advantage of whatever tax 'breaks' there are.
This presentation will focus on Passing On the Family Business and specifically:
· Maximising the 100% relief for 'relevant business property': the distinction between trading and investment in the context of the 'wholly or mainly' test; Avoiding excepted assets - and, specifically, countering HMRC Inheritance Tax's arguments on 'surplus cash' ;Working the two year 'period of ownership' to your advantage;Effective 'deathbed' planning;Understanding the difference between business and non-business assets taper relief.
The material will be drawn from a chapter in a new Book on Estate Planning which Matthew Hutton will be publishing in November 2007 in both electronic and hard copy form.
PACKS AVAILABLE INCLUDE:
*Recordings on CD or DVD.
All packs include PowerPoint slides with notes. Notes and slides are emailed to delegates attending the live lecture.
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