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'PRECEDENT BASED LIFETIME TAX PLANNING' AND 'PLANNING FOR WILLS & ESTATES WITH PRECEDENTS'

Date	:	Thursday 21st October 2010
Time		10.00am - 5.00pm
Venue	:	Manchester United FC, Manchester - map
Accreditation		Law Society ILEX Institute of Professional Willwriters

Cost: £138 (plus VAT)	6 hours CPD
* INCLUDING COMPLIMENTARY 3 COURSE LUNCH

programme

venue

booking

Speakers

Chris Whitehouse, Barrister, 5 Stone Buildings

Professor Lesley King, Private Client Practice Head, College of Law

Conference Programme

PRECEDENT BASED LIFETIME TAX PLANNING

Tax rates are set to rise significantly over the next few years and clients will be looking at ways of reducing their tax bills. The morning sessions will focus on lifetime planning opportunities taking into account recent case law and statutory changes. A range of precedents will be considered.

· New developments including FA 2010 and the emergency budget

· New CGT rates

· Pilot trusts - case study

· 50% trusts rate of income tax - how to avoid the charge

· Nursing home trusts

· Perpetuity and Accumulations Act 2009

o drafting including spousal by-pass trusts

o claiming the new 100 year period

· Using IHTA 1984, s11 - a case study

· Latest on BPR/APR

PRECEDENTS

1. Deeds of appointment

o interest in possession

o revocation of interest in possession and fresh appointment

2. Deed declaring 100 year perpetuity period

3. Revised trust precedents for perpetuity and accumulation periods

4. IHTA 1984, s11 education and maintenance settlement

5. Nursing home trust

6. Pilot trust

1.00pm - 2.00pm COMPLIMENTARY 3 COURSE LUNCH

PLANNING FOR WILLS & ESTATES WITH PRECEDENTS

Wills and probate practitioners are facing a variety of changes in a difficult market place. The afternoon sessions will provide an update in this area (including the recent case law) and will offer practical solutions to the current problems facing practitioners together with a range of precedents.

· Drafting nil rate band legacies after RSPCA v Sharp

· 4 year freezing of nil rate band - implications

· Latest on using IHTA 1984, s144

· IPDI flexible arrangements

· Transition from estate to trust - implications

· The latest on IHT penalties

· Deeds of variation

PRECEDENTS

1. Gift of available NRB (anti Sharp clause)

2. S144 appointment absolute

3. Flexible IPDI trust for spouse/civil partner

4. Termination of flexible IPDI

5. Gift by will of available NRB to pilot trusts

6. Deeds of variation

o simple

o dealing with beneficial joint tenancy

o on behalf of deceased joint tenant to get benefit of co-ownership discount

7. Deeds of appointment

o interest in possession

o revocation of interest in possession

5:00pm CLOSE OF PROCEEDINGS

Venue
Manchester United FC, Manchester - map

NOTE: PRICES AND SPECIFICATION SUBJECT TO CHANGE WITHOUT PRIOR NOTICE.
CLICK HERE FOR OUR STANDARD TERMS & CONDITIONS.

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'PRECEDENT BASED LIFETIME TAX PLANNING' AND 'PLANNING FOR WILLS & ESTATES WITH PRECEDENTS'

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