The changes to the income and capital taxation of trusts over the last couple of years have in many ways been far-reaching. But the law involved is complex and many practitioners encounter it only rarely. The emphasis will be on practical illustrations of this complex topic, including the legal considerations, rather than on theory, in order to enable delegates to review appropriate strategies for their clients in light of the new regime. This course is designed to give the non-trust specialist grounding in the tax aspects of UK trusts. Delegates who do have experience of trusts will benefit from an update and commentary on the FA 2006 provisions, and subsequent developments.

Any accountant or other professional involved with trusts particularly those who either give advice for trusts for tax planning purposes or are likely to be asked to be trustees.

Trusts and trust taxation

• Legal background to trusts
• Trusts taxation
• Income tax
• Capital gains tax
• Inheritance tax
• Planning post-FA 2006
  • The family company
  • The family home
  • Future generations
  • Use in wills