+44 203 3644 500
caroline.philpott@lexisnexis.co.ukP1267 Interaction of CGT and IHT
Tolley CPD
Interaction of CGT and IHT
Robert Jamieson
Seminar
This Seminar is 32 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) On death
- 3) Illustration - Susan
- 4) Double charge for gifts during lifetime
- 5) Illustration - Alastair
- 6) Tax implications of Alastair’s death
- 7) OTS IHT report recommendation
- 8) OTS CGT report
- 9) Illustration 3 - Richard
- 10) Alternatively…
- 11) Latest OTS report
- 12) OTS propose 2 solutions
- 13) Solution 2 - full rate of IHT on death, with a tax credit on sale of the asset
- 14Two further OTS recommendations if tax free uplift is abolished
- 15) The impact of S165(10) TCGA 1992
- 16) Illustration 5 - Peter and Colin
- 17) IHT position
- 18) Deduction available for CGT purposes
- 19) Note
- 20) Will the CGT legislation be changed?
+44 330 161 1234
customer.services@lexisnexis.co.uk
