Taxation of Couples - IT, IHT, CGT
This course considers the impact of the tax regime on marriage, cohabitation separation and divorce. Essential tax issues will be considered as well as highlighting planning opportunities and significant problem areas for both married and cohabiting couples.
The course is structured into sections on income tax, CGT and IHT.
- Income Tax includes:
- Residence and domicile
- Joint ownership of assets
- High Income Child Benefit Charge
- Settlements legislation
- Couples in business
- Pension matters
- Capital Gain Tax includes:
- General principles
- Main residence
- Family business
- Inheritance Tax includes:
- Domicile
- Intestacy
- IHT planning on death of spouse including the family home
- Issues on marriage breakdown
Purchase credits and save
Our training courses credits could provide a more flexible payment option. Call 0116 258 1200 to find out more or visit our credits page.