The Death, Tax and Tax Planning Conference by xfo16833


									                                                The Death, Tax
                                                and Tax Planning
                                                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
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
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.

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