Trusts and Estates The New Income Tax Rules

Trusts and Estates The New Income Tax Rules

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Course Overview

April 2016 has see the introduction of new income tax rules and many solicitors are struggling to make sense of what these mean in practice both for themselves and their clients

During this bite-size webinar, experienced lecturer John Thurston will provide viewers with an overview of the new income tax rules and an assessment of the impact which this is likely to have on private client practice, ensuring that you are up to speed in a position to provide your clients with accurate, informed advice.


  • Income tax
    • Death estate - Income tax
    • Income arising before death
    • Personal allowances
    • How do you distinguish between income of the deceased and income of the estate?
    • The administration period
    • Taxation of beneficiaries
    • Relief for income accrued to the date of death
    • Tax deduction certificates
  • Trusts - Income tax
    • Where there is a beneficiary entitled to the income
    • Capital payments taxed as income
    • Accumulation and discretionary trusts
    • First slice of trust income
    • Trust management expense and the special rate applicable to trusts
    • Income/capital
    • The tax pool
    • The 45/38.1% problem
  • Trusts for vulnerable persons
  • Anti avoidance rules
  • Deeds of variation
  • Accrued income

What are the requirements?

  • Watch 20 minute recorded webinar, including reference notes, discussion questions and optional evaluation form to test your legal knowledge
  • This course provides 0.5 – 1 CPD point (depending on length of time spent considering the discussion questions and completing the evaluation form)

Learning Outcomes

  • On completion of this course you will have a much greater understanding of the topics detailed above and will understand how the new rules affect the advice which you provide to clients.

What is the target audience?

  • Practitioners



About Instructor - John Thurston

John is particularly interested in the law relating to wills, trusts, taxation, powers of attorney and elderly clients.

John is the author of "A Practitioner's Guide to Powers of Attorney", "A Practitioner's Guide to Trusts", "A Practitioner's Guide to Inheritance Claims" , "A Practitioner's Guide to Executorship and Administration" and "Estate Planning for the Middle Income Client" all published by Bloomsbury Professional.

John is also a contributor to "Tolley's Administration of Trusts" and "Tolley's Administration of Estates" and also contributed a section to "Tax Efficient Will Drafting" published by LexisNexis Butterworths.

Course Curriculum

recorded webinars

  • Webinar


  • Evaluation
    1 Page


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