Acting for the High Net Wealth Client

This is not just a potentially lucrative market for tax advisers but also a demanding one which presents a variety of challenges, particularly in the area of planning following changes to the tax treatment of high net worth clients in recent times.  The course, which was recently rewritten, examines the latest tax planning opportunities available for wealthy individuals and their families and should ensure that delegates are well equipped to give the best possible advice to such clients. 

Content 

• Children’s income and gains  
• Some thoughts on the settlements legislation  
• Income tax simplification for trusts  
• Pensions – important recent modifications  
• Purchase of own shares: the multiple completion problem  
• Goodwill and S165 TCGA 1992 relief  
• CGT on separation and divorce  
• Freezing operations  
• Income gifts to fund trusts  
• Changes to the geographical scope of certain IHT reliefs