1
Type Speaker CPD Hours Level
Webinar
1.25 IntroductionInformation
Accreditation Information
SRA Competency B

Introduction

This new webinar will provide an introduction to capital gains tax and the key concepts and traps which private client lawyers should be aware of when advising on succession planning, wills, trusts and the administration of estates.

What You Will Learn

The webinar will cover the following:

  • What is capital gains tax (‘CGT’)?
  • What is a ‘disposal’ for CGT purposes?
  • What are the CGT rates?
  • CGT in the context of estate administration - CGT rebasing on death, CGT in the executors’ year and beyond
  • CGT in the context of trusts - the basic CGT principles applicable on the creation and ongoing administration of bare trusts, life interest trusts and discretionary trusts
  • What is hold over relief and when is it available?
  • What is entrepreneurs relief and when is it available (focusing on lifetime gifting and trusts)?
  • What is principal private residence relief (PPR) and when is it available?
  • The traps to look out for - legacy issues from home loan schemes, settlor interested trusts, large gardens in the context of PPR, offshore gains, new 30 day reporting requirements for residential property

This pre-recorded webinar will be streamed at 12:30pm on Tuesday 17th August 2021 and will remain available to view by delegates who have registered by then for 90 days.

New: Enjoy unlimited 24/7 access to over 1011 webinars with an MBL Annual Webinar Subscription. Email webinarsubscription@mblseminars.com for details.

Book now Information

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Webinar | 17.08.2021

Unlimited Viewers | 1hr


Capital Gains Tax - A Comprehensive Introduction for Private Client Lawyers

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Aug
17
2021
1hr
Unlimited viewers
at your organisation
Prices (ex VAT)
Smart
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Ticket Information
Standard
Unlimited User Licence
£62.50
£125
£250
New: Enjoy unlimited 24/7 access to over 1011 webinars with an MBL Annual Webinar Subscription. Email webinarsubscription@mblseminars.com for details.

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