Part 1 of this course introduces delegates to the main types of UK trusts and their associated tax issues. No previous knowledge of trusts or UK tax is necessary. The course will be of use to those who have limited experience with trust and those who need a refresher in this area. Differences between English and Scottish law will be covered where appropriate.
Part 2 of this course will build on delegates’ basic knowledge of UK tax and trusts by looking at more complex areas, including various scenarios where trusts can be used in tax planning. The course will contain some short case studies to demonstrate the practicalities involved, as well as several numerical examples.
Those without a good working knowledge of both trusts and UK tax should attend Part I of the course before attending Part 2.