Capital Tax - Planning and Pitfalls

This seminar will be of benefit to both recently qualified solicitors and those wishing to update their knowledge on the topics listed below.

This seminar will cover the:

• Filing obligations for Estates – Trust and Estate Tax Return or Informal Procedure;

• Calculation of Inheritance Tax – how does Taper Relief work?

• IHT Planning – Directors Loans and Business Property Relief;

• Higher rate SDLT on additional residential properties;

• Property ownership and the use of Declarations of Trust/Form 17;

• IHT Residence Nil Rate Band and downsizing.