CGT and Income Tax Treatment of Trusts 2024
This session takes a comprehensive look at the CGT and Income Tax treatment of trusts with particular emphasis on the changes introduced in 2024/25. It considers:
- The implications of the reduced CGT annual exemption for trustees
- The change in higher rate for disposals of residential land
- The new income tax rules for low income tax and how they affect trustees and beneficiaries
Learning Objectives:
- Aware of CGT and income tax issues when dealing with trusts, and
- Able to adapt your procedures and practice in the light of them.
Downloads
Your CPD Certificate can be found in your Account.
Professor Lesley King
Professional Development Consultant • University of Law
Author of Wills, Taxation and Administration: A Practical Guide; A Modern Approach to Wills, Administration and Estate Planning (with Precedents); A Modern Approach to Lifetime Tax Planning for Private Clients (with Precedents); A Practitioner’s Guide to Wills; Varying the Disposition of an Estate after Death; Wills: A Practical Guide; and editor of The Probate Practitioner’s Handbook.
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