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
• Salaries, bonuses and dividends from family companies in 2025/26
• Main residence relief - meaning of 'period of ownership'
• The implications of Allam v HMRC (2021)
• What is a 'main purpose' of a share-for-share exchange?
• Purchase of own shares - 'benefit of trade' test
• Goodwill and S165 TCGA 1992 relief
• What are the options for mitigating IHT on the business relief reform?
• Next steps for advice in connection with business and agricultural property
• Silver divorces
• Planning through the use of the £3,600 pension contribution limit
• Effect of IHT taper relief on failed PETs of relevant business property
• A salient reminder of the gift with reservation rules
• A short summary of any relevant changes announced in the Budget of 26 November 2025

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.