Sheffield CII: Life & Pensions Society CPD Meeting

Who should attend

Those looking for further instruction on the detail of the new Residence Nil-Rate Band, and those looking to be apprised of the planning opportunities available with VCT and EIS.

Learning Objectives:

Residence Nil Rate Band

• Understanding the relief in practice
• Who counts as a descendent
• Use of Wills to maximise the availability of relief
• Impact of lifetime gifts
• Implications for property held in trust
• Avoiding the 60% tax trap
• Downsizing rules

About the speaker:

Carol Wells, IHT Consultancy Manager, Abbey Tax.

Carol is a Chartered Tax Adviser specialising in capital taxes for individuals and trusts. At the start of 2017, After 13 years with Irwin Mitchell LLP in Sheffield, Carol moved to Abbey Tax to establish their IHT Consultancy Service operation.

VCT/EIS Planning Opportunities

• Understand the available tax allowances
• Identify planning opportunities
• Differentiate between opportunities for EIS and for VCT planning
• The importance of timing

About the speaker:

Anne Slater-Brooks, Business Development Manager, Downing LLP

Anne joined Downing in November 2016 from Canada Life where she worked for twelve years. There, she held a variety of roles in regional sales, national accounts, and most recently, as Head of Sales Development and Head of Retirement Sales. She has spent over 20 years in the industry with particular expertise in tax and estate planning solutions. Anne has a Bachelor's degree in politics. She is STEP qualified, a Fellow of the PFS and currently studying for her MBA