Live Webinar - Pre- and Post-Budget Bond Top-Slicing plus 2021 Budget update

During this session the trainer will provide the following learning objectives:

• What top-slicing is and how it works
• Why you need to use the five step calculation
• The changes that came about on the 11th March 2020 budget
• Work through the following examples:
  • Client has starting rate for savings band available
  • Personal allowance affected by gain (pre-budget rules)
  • Personal allowance affected by gain (post-budget rules)
  • Client loses all allowances (pre-budget rules)
  • Client loses all allowances (post-budget rules)
  • Client moves into higher rate tax

Any relevant changes from the 3rd March 2021 Budget will also be covered, as appropriate.