Course description
Private client practitioners are now more likely than ever to consider capital gains tax mitigation in estates as a result of the recent reduction in the executor’s allowance.
Presented by Annmarie Jones, head of Private Client at Streathers Solicitors LLP, this short webinar will explore the benefits of using a deed of appropriation to address the capital gains tax liability.
It will also consider how and when it should be used for charities and non-resident beneficiaries and explain how it will impact the beneficiaries personally once appropriation takes place.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
Private client practitioners are now more likely than ever to consider capital gains tax mitigation in estates as a result of the recent reduction in the executor’s allowance.
This short webinar will explore the benefits of using a deed of appropriation to address the capital gains tax liability.
It will also consider how and when it should be used for charities and non-resident beneficiaries and explain how it will impact the beneficiaries personally once appropriation takes place.
What You Will Learn
This webinar will cover the following:- What are the benefits of a deed of appropriation?
- Why are they used and how can they improve the capital gains tax position?
- Power of personal representatives
- How do they work?
- How do they apply to charities and non-resident beneficiaries?
- Value of assets appropriated
- Beneficiaries’ obligations post deed of appropriation
- Losses and gains post death - use of appropriation to minimise capital gains tax
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...