Course contents

Capital gains tax and IHT update
This course provides a detailed review of CGT and IHT developments that affect General Practice clients. The contents are drawn from:

    Changes to Entrepreneur’s relief
  • Changes made in the Budget and Finance Acts
  • Review of recent CGT cases
  • CGT for companies
  • Treatment of CGT tax losses
  • CGT tax planning opportunities
  • CGT for individuals
  • Refresher of current IHT rules
  • Inheritance Tax planning
  • Review of IHT developments and recent cases

. The exact contents are set about four weeks before the course date and you will find details at www.smarttraining.co.uk.

Martyn Ingles has confirmed his courses will cover:

  • Principal private residences update: Two residence planning - Moore vs HMRC -Children at university
  • CGT payable by non-residents
  • PPR for non-residents
  • Hold over (gift) update and s165 business gift relief update
  • Passing on a buy to let using a trust
  • CGT and gifts between spouses
  • CGT on incorporation and what reliefs are available
  • Running a rental business through a company
  • Entrepreneurs’ relief update and problems with disposal -Recent cases
  • HMRC guidance on winding up
  • Liquidations taxed as income
  • CGT planning and EIS
  • IHT refresher - the importance of domicile
  • Annual IHT planning, lifetime gifts and gifts to charity
  • Additional main residence nil rate band / downsizing
  • BPR and holiday cottages
  • Possible IHT changes to consider
Course type
Capital gains and IHT