CPD

Succession Planning - Family Companies

Presenter: Robert Jamieson
20 October 2010
Time: 2.00 - 5.15
NEW Location: British Dental Association, 64 Wimpole Street, London W1G 8YS

CPD: 3 Hours

Whom does it benefit?

Practitioners who advise clients and their families on succession planning issues.

What are the course aims and objectives?

Clients who own and run family businesses are always keen to achieve the best after-tax return on a sale. Those who pass down their businesses to the next generation are concerned to ensure that their IHT exposure is minimised. This course looks at the key tax issues which need to be considered in these areas.

The course will cover:

• Issues on the sale of a family company
  • Ensuring maximum entrepreneurs’ relief
  • Use of S110 Insolvency Act 1986 reconstructions
  • Inter-spouse transfers of shares
  • Paper-for-paper transactions
  • Earn-out arrangements
     
• Issues on passing down shares in a family company
  • Business property relief – planning and pitfalls
  • Related property
  • Gifts with reservation and family company shares
  • Inheritance tax and FA 2006 
  • Nil rate band trusts
  • Tax-efficient will planning
  • Pilot trusts

FEE: £120 plus VAT or 1 ‘Block Place’ (from £54 plus VAT)

For further details:

• Email info@pass.co.uk

• Telephone: 0845 330 2772

• Fax: 0845 450 0545

To book on this course please complete the form below, and an invoice will be sent to you for payment.

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Terms:
A full refund (less 20% administration charge) will be made for cancellations received in writing or by email not less than 15 days prior to the course. Cancellations after this time are charged at the full fee or Block Places treated as utilised.

Please click here for full terms and conditions.