Course content 

Guiding participants towards mastery of the tax treatment of these trusts

Aims:
• To untangle the maze of different trusts and different types of relief for disabled and vulnerable beneficiaries under the income & CGT scheme for trusts on the one hand and the IHT scheme on the other

Outcome:

• Participants will be able to:
• Identify when to make a vulnerable person election for income tax or CGT
• Distinguish between the Disabled Person’s Interest and an ordinary discretionary trust

Agenda:
• Who counts as a disabled person for all three taxes?
• Who is a vulnerable person for income tax and CGT?
• When should you make a vulnerable person election?
• What types of Disabled Person Interest Trusts are there for IHT?
• What are the pros and cons of making them?

About SFE masterclasses

A leading expert will talk to you for about 30 minutes and then there will be an open session for questions and issues where you can put the expert on the spot and get to the bottom of your issues.

A week after the session, you will be sent a top 10 practical tips that you can use in your day to day practice.

About the speaker

Gill Steel, Gill has been immersed in Wills, Probate, Trusts, Tax & Elderly Client law for the entirety of her long career as a solicitor, trainer & consultant. Now non-practising, her website www.lawskills.co.uk curates articles and training information dedicated to the practitioner.

There is a web shop to sign up for the LawSkills Monthly Digest dedicated to developments in Wills, Probate, Trusts, Tax and Elderly Client, paid for webinar recordings, Technical Learning Packs and more.