Course description
Taxing IHT inside the relevant property trust regime can be complicated enough with a straightforward trust. Throw in an overseas trust, a discretionary will trust, an IIP converted to a discretionary trust and the taxation calculations get even more tricky.
This virtual classroom seminar will address these issues, showing how to deal with excluded property trusts, how to calculate the IHT under section 80 IHTA 1984, how to treat discretionary trusts and more.
Our expert speaker will guide you through both the legislation and many practical examples, introducing you to what is important to know about how we tax relevant property trusts.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
Taxing IHT inside the relevant property trust regime can be complicated enough with a straightforward trust.
Throw in an overseas trust, a discretionary will trust, a IIP converted to a discretionary trust and the taxation calculations get even more tricky.
This virtual classroom seminar will address these issues showing how to deal with excluded property trusts, calculating the IHT under section 80 IHTA 1984, learning how to treat discretionary will trusts and more.
The session will guide you through both the legislation and many practical examples introducing you to what is important to know about how we tax relevant property trusts.
What You Will Learn
This live and interactive session will cover the following:
- Taxing ‘Excluded Property Trusts’ (‘EPTs’)
- Section 80 IHTA 1984 issues
- Discretionary will trusts and distributions therefrom
- The creation of Relevant Property Trusts (‘RPTs’) from other non RPT trusts
- The taxation of accumulation and maintenance trusts
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...