Cgt for life companies

Investment Education Plc

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Description

  • Type

    Course

  • Start date

    Different dates available

Background
The course will cover Capital Gains Tax (CGT) for Life Companies in depth. There is an examination of the rules post 1998 for individuals and companies and a brief review of shareholder assets in a group CGT scheme. The pricing effect resulting from CGT is also illustrated.
The course is very practical with numerous examples.

Delegates
Specialist life tax personnel
Pricing staff for funds
Accountants in Life companies
Auditors of Life companies
Actuaries
Life Product design specialists
Those in the Corporate Life Market and Life Reinsurers

Facilities

Location

Start date

Start date

Different dates availableEnrolment now open

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Subjects

  • Personnel
  • Staff
  • Market
  • Capital Gains Tax
  • Design
  • Accountants
  • Regulations
  • Capital Gains
  • Product Design
  • Tax

Course programme

Content
-Basic mechanism for CGT, exemptions and excluded assets

-Pre 65 assets. Examples.

-Post 65 and 82 pools - introduction of indexation.

-Examples

-1986 pools and indexation-election for MV adjustment

-1998 and 1999 changes-separation of CGT for individuals

-Partnerships and companies. Examples.

-Post 1998 matching rules. Examples.

-Specialist reliefs-rollover, holdover and deferral

-Rules & regulations of CGT for Life companies.

-Unit linked funds - CGT rules

-Deemed disposals and year end transfers

-Effects of Finance Act 2004

-Transfers between associates: group companies & fund manager box

-Anti-avoidance

-Death and liquidation of life companies. Schedule 2c transfers examples.
-Use of losses (trading and management)

-Specialist assets: property, pension schemes & Unit Trusts/ OEICS especially within a Unit Linked fund

-Exempt funds - Overseas, IAS, Friendly Society



Todays Date: 8 September 2017
Duration 1 day

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Cgt for life companies

Price on request

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