Webinar - CPD Event - Order Of Gifting
Overview
Using a case study learn the impact of different gifts when made in a different order – Potentially exempt transfers and Chargeable lifetime transfers and the impact on periodic and exit charges when dealing with relevant property trusts. By following the suggested order of gifting you also need to understand the 14-year shadow and when it can apply.
Learning Objectives
At the end of the session, participants will be able to understand:
The impact of different gifts when made in a different order
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Potentially exempt transfers
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Chargeable lifetime transfer
Impact of periodic and exit charges on discretionary trust
Understanding when the 14-year shadow can occur
Kim Jarvis
Kim has supported professional advisers on trusts, taxation and estate planning for over 25 years.
She delivers training on market-related topics and is involved in industry groups analysing the impact of new legislation.
Kim is an affiliate of the Society of Trusts and Estate Practitioners, an associate member of the CII and been shortlisted for the Women in Financial Advice Awards 2020.
CII Accredited
This demonstrates the quality of an event and that it meets CII member CPD scheme requirements.
1 hour's CPD can be claimed for this event if relevant to your learning and development needs.
It is recommended that you keep any evidence of the CPD activity you have completed and upload copies to the recording tool as the CII may ask to see this if your record is selected for review. Details of the scheme can be viewed online at www.cii.co.uk/cpd.