This course aims to update delegates on recent changes to capital gains tax (CGT) and inheritance tax (IHT), tax planning opportunities and pitfalls to watch out for if transactions are not correctly structured. The course will include the changes to CGT entrepreneurs’ relief and PPR announced in Budget 2018 and possible future changes to IHT. Content will include:

• Disposals of Private Residences – UK residents and non-residents
• Entrepreneurs’ relief – implications of changes in Finance Bill 2019
• CGT on incorporation, including the transfer of a rental business
• Planning opportunities using EIS and Seed EIS
• Inheritance tax refresher and possible future changes
• The additional nil rate band for the family home – a new IHT planning opportunity
• Business & Agricultural Property – 100% relief but for how long?
• Simple uses of trusts in tax planning

Martyn qualified as a Chartered Accountant in 1982 and has specialised in taxation ever since. He became an Associate member of the Chartered Institute of Taxation in 1983 whilst working for a large international firm. His career has combined lecturing with tax consultancy, working for The Financial Training Company Ltd, Horwath Clark Whitehall, and more recently MHA MacIntrye Hudson. He is now a Consultant with MacIntrye Hudson Advisory Services LLP. Martyn’s main area of interest is tax planning for the family business, in particular tax efficient remuneration, exit planning and restructuring. He lecturers on this and other taxation issues as well as running his own consultancy practice.