Capital Gains & Inheritance Tax - Recent & Planned Changes

Become an expert in CGT and IHT. Using practical examples, case studies and insights, become proficient in the latest tax changes and how they affect your clients

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A half-day CGT & IHT course

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Download: Course Category Brochure | Course Outline

Capital Gains Tax Training (CGT)

Impact of the new CGT rates announced in the October 2024 Budget
BADR:
- Key changes in recent Finance Acts and Budgets
  - Qualifying shares
  - Elections to avoid dilution issues
  - Increasing BADR tax rate from 6 April 2025, including the impact where a deferral of CGT charge has applied previously
- Trading company status
  - Importance of the Assem Allam case
- Traps to avoid and key cases
Investors’ relief:
- Qualifying conditions
- Cut in lifetime limit for qualifying gains from 30 October 2024
Furnished Holiday Lettings abolition from 6 April 2025:
- Anti-forestalling rules affecting CGT reliefs
Main residence relief:
- Review of recent cases
Goodwill on business disposals and incorporations:
- HMRC practice
- Recent cases

Inheritance Tax Training (IHT)

Understanding the residence nil rate band:

When it is available
Transferability between spouses / civil partners
The complex ‘downsizing’ provisions

This capital gains tax course covers Business Property Relief (BPR) and Agricultural Property Relief (APR):

Main conditions
Proposed restrictions on APR and BPR from 6 April 2026

Instalment option for paying tax, including interest provisions

Problems with cash-rich businesses or those deriving value from L&B
Partnership structures and why they sometimes don’t work
Recent cases

FA 2020 changes to ‘excluded property’ rules

Abolition of Non-Dom Status for Tax Purposes From 6 April 2025

Abolition of remittance basis
Key points of the proposed replacement ‘foreign income and gains’ (FIG) regime
Transitional provisions, including:
- Rebasing of assets for CGT purposes
- Temporary Repatriation Facility
The new residence-based IHT regime
- When foreign assets come within the IHT net
- How long do they stay within it once you have become a non-resident?

Redcliffe Training’s CGT course is delivered by a Chartered Accountant who qualified with PwC in 1988, spending his last 18 months in their Corporate Tax department.

In 1989 he joined a leading financial training company as a tax tutor, teaching final level candidates for the ICAEW and ACCA examinations. Since 1992, he has been self-employed as a Professional Tutor and Training Consultant, specialising in tax update courses for accountants, lawyers and investment managers.

Our capital gains tax course expert has been teaching in the financial services industry since 1994. Although he concentrates on the professional development market these days, he is very experienced in teaching stock brokers, fund managers and financial advisors for their various regulatory examinations.

As a result, he is a tax specialist with a very (unusually) rounded knowledge of financial services products and markets. In 2012 this led to him undertaking Gapfill courses for the CISI.

He is a regular contributor to Tax Insider magazine and speaks at regional conferences of the ICAEW and CIOT.

This capital gains and inheritance tax course will bring delegates up to date on:

The key capital gains tax CGT reliefs, particularly business asset disposal relief (BADR).
The latest developments in the business reliefs for inheritance tax, including the restrictions on agricultural property relief (APR) and business property relief (BPR) due in April 2026.
The key CGT and IHT planning points and problems arising from the abolition of non-dom status for individuals.
Recent case law, HMRC guidance and other developments crucial to know.

This trainer is a Chartered Accountant with over 35 years of experience in tax training.
CGT training includes a discussion on a wide range of tax cases in this area.
There are many numbers-based practical examples to aid understanding of potential tax exposure.
Tax tips and traps are highlighted throughout.

All relevant issues from the November 2024 Budget and Autumn Finance Bill will be covered.

Redcliffe’s CGT & IHT course will update you on the changes that have taken place in recent years and those that are planned to happen. Various cases will be reviewed, to demonstrate some of the practical problems that you may come across. Throughout this training, emphasis will be given to traps that can trip up the unwary.

This capital gains tax training will look at many ways for you to save your client tax; these generally involve having a good understanding of what are often detailed rules and, crucially, planning well in advance of a disposal or transfer.

Very good instructor, engaging and very good at explaining sometimes complex topics.
Very thorough, easy-to-understand layout. Examples were very helpful in understanding the technical aspects.

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