Timetable
| 9:00 |
REGISTRATION AND COFFEE |
| 9:30 |
CHAIR'S OPENING ADDRESS
DAVID HEATON
Partner, Baker Tilly
|
| 9:40 |
IHT AFTER THE FINANCE ACT 2008
- Transferable nil rate bands and will drafting
- The remarried surviving spouse
- How to claim the unused amount
- Impact on deeds of variation
- Unscrambling existing nil rate band discretionary trusts (with precedents)
- Non-domiciles
CHRIS WHITEHOUSE
Barrister, 5 Stone Buildings |
| 10:40 |
COFFEE |
| 11:00 |
ENTREPRENEURS RELIEF
- Qualifying disposals - including "part" of a business: lessons from retirement relief
- Qualifying vendors - individuals, trustees and maximising the £1m limit
- Paper for paper transactions and earn outs
- Associated disposals
- Transitional rules
ALUN JAMES
Barrister, Temple Tax Chambers |
| 12:00 |
OTHER TOPICAL ISSUES IN PRIVATE CLIENT TAX PLANNING
- Valuations including Arkwright and HMRC’s new approach
- Multiple land ownership
- BPR planning including "freezer" schemes and AIM portfolios
- BPR traps including spouse transfers and agricultural land with hope value
- The family debt scheme
CHRIS WHITEHOUSE
Barrister, 5 Stone Buildings |
| 13:00 |
Lunch |
| 14:00 |
HMRC INVESTIGATIONS UPDATE
- Current investigation issues and hot topics
- Impact of the new litigation and settlement strategy
- The offshore disclosure facility - where next?
- Challenges on residence and domicile
- The new penalties regime
ED DWAN
Partner, BDO Stoy Hayward |
| 14:50 |
ACCOUNTING ISSUES FOR SHARE SCHEMES
- Outline of valuation methods
- FRS20 - IFRS2 principles
- Disclosures
- Impact on plan design
- IAS12 deferred tax implications
DAVID HEATON
Partner, Baker Tilly |
| 15:40 |
COFFEE |
| 15:55 |
ESTATE PLANNING WITH PENSIONS AND INVESTMENTS IN THE CURRENT CLIMATE
- Inheritance tax implications of pensions
- FA 2006 "omissions" - what clients must be aware of when restructuring pension benefits
- Planning post payment of the pension scheme death benefits - by-pass trusts - benefits and traps
- Lump sum insurance based IHT plans
- what is available
- when should the plan be used
- HMRC interpretations
- Covering the IHT liability. The issues on protection life policies in the relevant property regime
JOHN WOOLLEY
Director, Technical Connections Limited |
| 17:25 |
CHAIRMAN'S CLOSING REMARKS AND FINAL QUESTIONS
DAVID HEATON
Partner, Baker Tilly
|
| 17:30 |
Conference Close |
To book, please print a copy of the fourth page of the conference brochure. The tear-off section of this can then be sent by post, with your remittance, to:
Longmark Tax Conferences Ltd,
Grove House,
Back Rowarth,
Glossop,
Derbyshire,
SK13 6ED
Cheques should be made payable to Longmark Tax Conferences Ltd.
Conditions of booking are contained on the booking form.
Please address any booking queries to margaret@longmark.co.uk
or call us on 0845 260 1057.
