Description
Get technical knowledge and practical skills in trust and estate taxation. The course covers income tax, capital gains tax and inheritance tax. This Advanced Certificate can be taken as part of the STEP Diploma.
This course provides practitioners with the technical knowledge and practical skills required to deliver holistic advice in England and Wales relating to the taxation of trusts and estates.
- Gain in-depth expertise: Improve your technical knowledge of income tax, capital gains tax and inheritance tax as they apply to transactions that a trust and estate practitioner is likely to encounter in practice.
- Practical focus: Practical advice and guidance written by practitioners, for practitioners.
- Build valuable connections: Network with like-minded professionals in varied roles and firms.
- Industry recognition: A recognised ‘gold-standard’ professional qualification for those working in the industry, and is awarded in association with Alliance Manchester Business School, a School of the University of Manchester.
What you will learn
- Income tax: rules applicable to deceased individuals, personal representatives and legatees
- Income tax: rules applicable to trusts
- Capital gains tax: introduction
- Capital gains tax: rules applicable to deceased individuals and personal representatives
- Capital gains tax: rules applicable to trusts
- Capital gains tax: the family home and other land
- Inheritance tax: lifetime transfers by individuals
- Inheritance tax: agricultural relief and business relief
- Inheritance tax on death and the burden of tax
- The use of disclaimers and deeds of variation
- Inheritance tax on trusts
- The foreign element: residence and situs
- Income tax and CGT: self-assessment – practice and procedure
- The administration of inheritance tax and penalties
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