CGT and income tax treatment of trusts

If a trust is constituted with income producing assets the trustees will need to consider the extent, if any, to which income tax and administration can be reduced.

This session will look at:

• The 2 income tax regimes for trusts.
• The treatment of low income trusts from 2024/25 onwards.

CGT is a real issue for trustees now that the annual exemption is so reduced. This session will look at:

• Actual and deemed disposals.
• Situations where holdover relief is available.
• Minimising CGT.

Who This Is For

This session is for trustees, advisors, and professionals managing income-producing trusts who want to minimise tax and administration costs.

Level of Expertise:

This webinar is suitable for all levels.

CPD Hours:

This webinar provides you with 1.5 hours of learning.

Attendees will receive a CPD certificate upon completion of this course.

Learning Objectives

After this session you will be able to:

• Explain the income tax and CGT treatment of trusts, and
• Recognise steps that may help to reduce tax burdens.