Back to Basics Trusts - Capital Gains Tax

This course is an opportunity to focus on essential capital gains tax (CGT) matters arising in relation to UK trusts. Examples and a structured explanation of how the rules operate are included.

This course is aimed at those who, whilst having working knowledge of CGT for individuals, require an essential overview of the way in which CGT operates for a UK trust.

The session is not generally aimed at those new to the profession.

Specific areas to be included:

• Capital taxes and types of trust   
• Overview of key trust CGT principles
• Gift relief and trusts
• Identification of occasions of charge - actual and deemed disposals
• CGT reliefs and trusts
• Administration update

The above content relates to 2023 only.