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Course Understanding the Taxation of Trusts


This course is aimed at Private Client practitioners who hitherto have only tackled estate administration and accounts and who wish to develop their knowledge. It deals with the whole range of taxes: Income Tax, Capital Gains Tax and Inheritance Tax, with the emphasis on clear and practical explanations of this complex area.

Income Tax and CGT

The calculation of tax payable on trust income and the burden of this tax on trustees and beneficiaries is often difficult to understand and even more difficult to explain. This part of the course will cover:

  • The respective liabilities of trustees and beneficiaries with a particular focus on Life Interest versus Discretionary Trusts
  • The treatment of dividend income
  • The special problems arising from settler interested trusts
  • Now that trusts are taxed at 28%, when does the Capital Gains Tax charge arise and can it be avoided?
  • Actual and deemed gains
  • The availability of holdover, entrepreneurs and principle private residence relief
  • The ways in which liability can be minimised or avoided

The provisions of Finance Act 2006 made major changes to the IHT treatment of trusts. This part of the course examines these rules to show which trusts are subject to the Discretionary Trust (relevant property) regime, whether created in lifetime or by will, and then goes on to consider how IHT is calculated.

  • Entry charges
  • 10 year (periodic) charges
  • Exit charges
  • Use of pilot trusts and multiple trusts
  • Planning Issues

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3 hours


Package Price
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Non Member

(Excluding VAT)


Nick ShawDetails


Mr Shaw certainly knows his onions. What he doesn't know about trusts isn't worth knowing.

Daniel Darwish - Attwaters Jameson Hill




Wed 29 Mar 2017 Book
14:00 | Leeds
Nick Shaw

Thu 20 Apr 2017 Book
14:00 | London
Nick Shaw

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