Target audience:
Experienced IFAs, life office staff and accountants.

Overview:
This course is intended to update practitioners on the pre-owned assets legislation and its impact on clients. It will look at both the implications for existing clients and the planning opportunities.

Key course content:

	Overview and background
	Disposal condition
	Contribution Condition
	Worked examples of what is / isn’t covered by the tax
	IR guidance
	Income tax charge
	Excluded transactions
	Election to disapply
	Impact on planning areas, e.g. insurance policies held in trust, intangible property