Course Objectives

COURSE SUMMARY
This course aims to provide delegates working in trust and banking with a greater understanding of tax regulation.

The course will cover the following topics:

• Individuals
  Income Tax
  National Insurance
  Capital Gains
  Inheritance Tax
  VAT
  Other Taxes
• Domicile and Residence
  Residence
  Becoming non-resident
  Domicile
  Non-UK domiciled
  Implications
  Recent changes
• Trust
  Basics of trusts
  Tax Liability
  Finance Act 2008
  10 year charge
  Companies
  Corporation Tax
  UK companies
  Zero-10 (Guernsey / Jersey / IOM)
  Offshore non-resident companies
  Permanent establishments
  Capital Gains
  Administration