Tax Treatment of High-Net-Worth Clients - A Tax Planning Workshop with Robert Jamieson

Introduction

This area is not just a potentially lucrative market for tax advisers but also a demanding one that presents a variety of challenges, particularly in the field of planning following the many changes to the tax treatment of high-net-worth clients over the last two years.

During this workshop, expert speaker Robert Jamieson will examine the latest tax planning opportunities available. This will include fields as diverse as the major shake-up of agricultural and business reliefs announced on 30 October 2024, bringing unspent pension funds within the ambit of IHT, revising the tax regime for non-UK domiciliaries, changing IHT to a residence-based tax and examining the planning opportunities with holdover relief.

This workshop will ensure you are properly equipped to give the best possible advice to clients and their families on a continuing basis.

What You Will Learn

This course will cover the following:

• Agricultural and business reliefs - a significant IHT reform
• What are the options for mitigating IHT on the business relief changes?
• The IHT treatment of unused pension funds
• A 91.3% tax rate for your pension pot!
• Reforming the taxation of non-UK domiciled individuals
• The new CGT regime after FA 2025
• Business asset disposal relief and investors’ relief
• Abolition of the furnished holiday lettings tax regime
• Purchase of own shares - the multiple completion problem
• Goodwill and S165 TCGA 1992 relief
• Planning through the use of the £3,600 pension contribution limit
• Income gifts to fund trusts