An update on any developments in capital taxation, which will reflect any changes in 2022. This will likely include:
- The new IHT rules re Excepted estates, from Jan 2022, and how they work in practice
- Including changes in client practice to help with changing compliance obligations.
- Will Trust taxation: understanding the 6 options
- With the IHT treatment of will trusts determining the TRS consequences, it’s a good time to consider:
- the key Inheritance Tax and Capital Gains Tax treatment of each trust
- the capital tax traps that can arise in will drafting
- the options for trusts of property
- Where is capital tax planning after the 2021 tax changes and any in 2022?
John Bunker, Solicitor, Chartered Tax Adviser and Lecturer