Capital Taxes Update and Refresher (Swindon)

Objectives

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 possible changes to CGT and IHT proposed by the Office of Tax Simplification

Content

• Changes to CGT and IHT proposed by the Office of Tax Simplification
• Disposals of Private Residences – UK residents and non-residents
• Business Asset Disposal relief – just £1 million now
• CGT on incorporation, including the transfer of a rental business
• Planning opportunities using EIS and Seed EIS
• Inheritance tax refresher, particularly the additional nil rate band for the family home
• Business & Agricultural Property – 100% relief but for how long?

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.