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