Advising on Whole of Life Tax Planning with Robert Jamieson

Introduction

This virtual classroom seminar is designed as both a refresher and an update in connection with family tax planning opportunities.

It will consider the relevant taxes affecting individuals in their personal and business transactions at various lifecycle stages so that these are handled in a tax-efficient manner.

The session is suitable for practitioners who advise individuals and their families on taxation matters.

What You Will Learn

This live and interactive course will cover the following:

• Children’s income and gains
• Planning through the use of the £3,600 pension contribution limit
• Profit extraction from family and owner-managed companies in 2026/27
• Main residence relief - meaning ‘period of ownership’
• The implications of Allam v HMRC (2021)
• Purchase of own shares - ‘benefit of trade’ test
• A claim for transfer of unused 100% relief allowance
• Transfer of unused 100% relief allowance where survivor has been married more than once
• The problems of funding IHT under the FA 2026 business and agricultural relief provisions
• Tax planning following the IHT changes to pension death benefits
• IHT taper relief on failed PETs of relevant business property
• Was it normal expenditure?
• Silver divorces

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.