1. TAXATION OF CHARGEABLE EVENT GAINS UNDER BONDS
• Important Budget changes
• How the reliefs, allowances and tax bands interact
• Planning encashments for clients in the most tax efficient way
• Tax planning using investment bonds – an overview of the opportunities
2. TAXATION AND THE BUY-TO-LET MARKET; AN UPDATE
• CGT and the new rules from 6 April 2020
- Payment date
- Lettings allowance
- Deemed period of residence
- EIS relief mismatch
• The implications of Coronavirus
- Government concessions
- Planning to reduce tax – mortgage payment holidays, deferring tax and making pension contributions
• SDLT holiday impetus
- New properties
- Transfers to companies
3. IHT PLAN UPDATE
- Loan Plans and Discounted Gift Trusts
- Planning to avoid problems on the death of the settlor
- Family Investment Companies – under threat?