"The Death, Tax and Tax Planning Conference"
The Death, Tax and Tax Planning Conference Essential preparation for your clients’ future Chaired by: 9th February 2010, Edinburgh Professor Alex McDougall is Senior Tax Partner at HW Edinburgh. Alex has been a Chair: Professor Alex McDougall, HW Edinburgh tax practitioner for over 30 years covering direct taxes, estate planning and VAT and deals with a number of compliance and consultancy clients, including a wide range 9.30 Registration 10.00 1.00 Lunch 2.00 of business and private clients as well as charities and trusts. 10.00 Morning Session 1.00 2.00 Afternoon Session 5.00 Speakers: Alex Gunn is a Partner in Anderson Maximising wealth and minimising The family home and lifetime Strathern’s Private Client Services, tax planning advising clients on tax planning, property development and wealth management. ■ The use of exemptions ■ Avoiding IHT, but charging CGT? Alex has particular specialisms in capital ■ PETs and reservation of benefit ■ Reservation of benefit or POAT? taxes, capital gains tax and inheritance ■ Lifetime gifts - planning points and practical ■ Splitting ownership planning, trust administration, property issues ■ Dealing with existing “schemes” work (especially agricultural) and stamp ■ Dealing with reversionary interests duty land tax. He is a member of the Gillian Wrigley, French Duncan ■ Deathbed planning Society of Trust and Executry Practitioners and the Law Society of Scotland. Alex Gunn, Anderson Strathern Wealth planning with bonds and Steve Potter is Head of Technical Services for Deutsche Bank Private pensions Wealth Management. Steve has over 35 Wills and the transferable nil rate ■ Investment bonds and their uses in tax years’ experience in financial services, band planning specialising in independent pension, tax ■ Will provisions in the transferable nil rate ■ Pension death benefits in and investment planning. band regime retirement Donald Simpson is a senior associate ■ Utilise nil rate band or transfer? ■ The age 75 issues - what are the pension at Turcan Connell, where he specialises ■ Effect on existing wills and executries options and their consequences? in tax and estate planning for individuals, ■ Planning where nil rate band is utilised trusts and family businesses. This includes Steve Potter, Deutsche Bank Private Wealth advising on the use of trusts, both onshore Donald Simpson, Turcan Connell Management and offshore, for asset protection and succession reasons. Mark Stewart is a Partner with Stronachs Planning after death Current issues relating to LLP in Aberdeen. His practice focuses on ■ Deeds of variation agricultural and business property Estate Planning, Asset Protection and Trust ■ Discretionary trusts in wills ■ Any developments from the 2009 Pre Management issues. Mark is a member of ■ Loss on sale relief STEP Scotland and is a regular speaker Budget Report in the area of private client law and capital ■ Legitim ■ Recent caselaw taxation. In addition to being a practising ■ Precatory trusts ■ Developments in HMRC practice solicitor in Scotland, Mark is also qualified Mark Stewart, Stronachs ■ Problems for practitioners as a solicitor in England and Wales. ■ Planning opportunities Gillian Wrigley is a Chartered Accountant Professor Alex McDougall, HW Edinburgh and Chartered Tax Adviser. She is a partner in the Glasgow office of French Duncan LLP, specialising in tax advice to wealthy families and owner managed businesses. ■ Without effective tax planning both before, and after, death, the assets accumulated over a She has prepared and delivered training lifetime can quickly erode. Getting it wrong can be costly for both beneficiary and advisor. material for the Institute of Chartered This conference will look at the current techniques that need to be employed to ensure that Accountants of Scotland as well as for one assets are protected, liability to tax is minimised and penalties are avoided. of the “Big 4” accounting firms and is an examiner for the Association of Taxation Of relevance to all private client advisors who wish to protect both their and their clients’ Technicians. assets. FESSIO O BOOK ONLINE AT WWW.CLT-SCOTLAND.CO.UK OR N PR AL T COMPLETE THE FORM ON THE BACK PAGE R AINING