Post Death Re-Arrangements: Tax Efficient Planning

Speaker: MATTHEW HUTTON
DATE: December 15th 2005 6-7pm (1 hour CPD)
Level: intermediate/advancedupdating

SUITABLE FOR

*Solicitors & Legal Executives

*Barristers (New Practitioners/Established Practitioners Programme - other CPD activity courses)

*Accountants (if members of the ICAEW consider that any of our courses qualify as structured CPE within the Institute's guidelines they may count the number of hours X 3 towards meeting their CPE point requirements.)

CONTENT

For those who failed to 'get it right first time' - that is to make a tax efficient Will - UK tax law is relatively generous in allowing one or more beneficiaries (whether under a Will or an intestacy) effectively to rewrite or to write a Will for the deceased. While, typically, the motivation for doing so will be tax (largely Inheritance Tax) mitigation, there may be other prompting factors.

Separate relieving regimes apply for Inheritance Tax and (to a much lesser extent) for Capital Gains Tax, with no particular relief for Income Tax - and a small point for Stamp Duty and Stamp Duty Land Tax purposes. While the broad principles of post-death rearrangements are clearly understood, the details can often prove tricky. There are plenty of opportunities to be taken advantage of - and pitfalls to be avoided.

In one sense, this presentation marries in nicely with Matthew's presentation on 'The Family Home: Tax effective Will Structuring' on 24 November, although it will of course go more widely than the family home.

As a special offer, to those registering for this presentation, Matthew's four Issues of Capital Tax Review this year, together covering over 100 estate planning points derived from decided cases, legislative changes and developments in HMRC practice, can be emailed to subscribers on request, at a discounted cost of £23.50 (including VAT) - the full price is £80 plus VAT.

MATTHEW HUTTON
Matthew Hutton is a non-practising solicitor (admitted 1979) and chartered tax adviser who now devotes all his professional time to lecturing and writing on taxation. This will be his sixth presentation for CPD4Lawyers.


PACKS AVAILABLE INCLUDE:
* Live Lecture
* Recording packs on CD, DVD or Online.
* Notes only (by email) are also available.
All packs include notes & slides. Prices are inclusive of p&p (No VAT payable)

LIVE LECTURE: The £50* booking fee is for ONE person to watch the live lecture on ONE computer.

*available until midnight Monday December 12th; afterwards the fee is £55

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