Offshore Tax Programme
| Duration: | 6 x 2 hours |
| Level: | See Below |
| Suitable for: | Delegates with a basic knowledge of the principles of taxation who are looking to gain a deeper understanding of offshore tax implications. |
| CPD Hours: | 12 |
| Cost: | £625.00 |
| Dates: | Tue 06 Mar 2012 Book Now »
|
Programme content
Seminar 1: Offshore Income Tax Unit 1 (Introductory)
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Residence of individuals, residence of trustees, types of trust, implications of residence and domicile for individuals and trustees, meaning of remittance basis pre and post FA 2008, capital versus income – why does it matter?, mixed funds
Seminar 2: Offshore Income Tax Unit 2
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Accrued income scheme, revision of income tax for discretionary/IIP Trusts, non-settlor interested trusts-domiciled/non domiciled & pre/post FA 2008, loans from non-resident companies, tax treatment of distributions from offshore trusts to UK residents, UK protectors and offshore trusts, transfer pricing rules, the taxation of pre-owned assets.
Seminar 3: Offshore Capital Gains Tax Unit 1 (Introductory)
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Transfers into an offshore trust, calculation of CGT on trust assets (a series of case studies), situs of assets for CGT.
Seminar 4: Offshore Capital Gains Tax Unit 2
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Gains of non-resident trusts: s86, gains of non-resident trusts: s87, gains of non-resident companies: s13, capital losses, tax treatment of trust capital payments/benefits to UK resident but non-domiciled beneficiaries, forms 50(FS).
Seminar 5: Offshore Inheritance Tax Unit 1 (Introductory)
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Transfers into an offshore trust, how can the use of offshore structures help mitigate UK IHT?, deemed domicile, excluded property, situs of assets for IHT.
Seminar 6: Offshore Inheritance Tax Unit 2
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Exit charges and 10 year charges, mitigation of these charges, reservation of benefit, return and payment dates.
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