1
Type
Speaker
CPD Hours Level
Seminar 6 IntermediateInformation
Accreditation Information
SRA Competency B

Introduction

Second marriages are becoming increasingly common and they give rise both to tax planning opportunities and complex family situations. You should always be aware of the possibilities and the pitfalls in advising such couples including such questions as:

  • What are the possibilities and pitfalls in advising such couples?
  • Income Tax Planning - What allowances are available?
  • What provisions can be made for the first and second family?
  • What is the position of the co-habitee?

What You Will Learn

This course will cover the following:

Tax: IHT Planning Opportunities

  • Lifetime/Trusts/Gifts
  • On death
  • For the Widow(er) and Armed Forces widow
  • For the divorcee
  • CGT planning opportunities using the new spouse
  • Entrepreneurs' relief/Family company shareholdings/partnerships
  • Income tax planning opportunities - making use of available allowances

Wills: NRB Trusts/Transferable NRB/Care Funding Trusts

  • IPDIs (with power of appointment)
  • Provision for first and second families
  • Provision for vulnerable children

Variation of Wills and Trusts

The Position of the Co-Habitee

Schedule 1 Separations

  • Provisions for the children
  • Trusts and Principal private residence relief

Book now

Future dates are coming soon.
Please let us know if you wish to be notified.
Prices (ex VAT)
Smart
Plan Information
£243
Season
Ticket Information
£270
Standard
£540
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
Can’t Make the Date?

Please let us know if you wish to be notified when new dates are added for this programme

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