Acting for the High Net Wealth Client

This is not only a potentially lucrative market for tax advisers but also a demanding one which presents a variety of challenges, particularly in the area of planning following changes to the tax treatment of high net worth clients in recent times.

The course, which was recently rewritten, examines the latest tax planning opportunities available for wealthy individuals and their families and should ensure that delegates are well equipped to give the best possible advice to such clients.

Content will include:

• Planning within the family
• Pensions – the annual allowance for high-income individuals
• Pensions and “Scheme Pays” – time limit changes in FA 2022
• Spotlight 47
• Business asset disposal relief and anti-forestalling
• Main residence relief and FA 2020
• Reporting and paying CGT on UK residential property after FA 2022
• Normal gifts out of income
• Election to spread the loan charge

The content for online courses predating 2022 may vary.