- Advanced/Update/Intermediate *3 hours CPD
The course will cover the legislation and case law on gifts with reservation of benefit and pre-owned assets and will look in detail at:
- Defining Gifts with Reservation and the taxation consequences
- Interaction with POAT and specific consideration of:
- Gifts of property and cash
- Lease carve outs and reversionary leases
- Loans
- Double Trust Schemes
- Opting into the GWR Rules
- Tax effective gifting, including:
- The family home
- Lifetime Trusts
- Loans
- Insurance based products
- Post-death planning