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 (overview) 
• Issues on marriage breakdown 

The above content relates to 2023 only.