Podcast Location:
Download it here [file size: 22 MB]
Categories:
Tax Law
CPD Points:
Up to 1 point. details »

Due to the difference in guidelines between the SRA and the Bar Standards Board, CPD points are awarded differently for Solicitors, Barristers and Legal Executives:

Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Cost:
  • FREE
Length:
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Contributor(s):
Course Aims:

This podcast is aimed at private client practitioners who have a rural facet to their practice. It addresses some recent tax changes announced in the Budget 2012 affecting property owners. This podcast also explores a series of recent cases on the applicability of IHT reliefs for farms and rural property.

Outcomes:
After completing the course you will:
  • Understands what recent tax changes announced in Budget 2012 are expected to effect agricultural property and businesses;
  • Understand the theme in a series of recent tax cases on the applicability of IHT relief on farmhouses and furnished holiday lets;
  • Be aware of some recent cases on the division of inherited landed wealth in divorce cases.
Level:
Complex Difficulty: 4 of 5
Classification:
Case Update
Sources and References:
  • Golding & Anor v Revenue & Customs [2011] UKFTT 351 (TC);
  • Atkinson & Anor v Revenue & Customs [2010] UKFTT 108 (TC);
  • Hanson v Revenue & Customs [2012] UKFTT 95 (TC);
  • Pawson (deceased) v Revenue & Customs [2012] UKFTT 51 (TC);
  • Robson v Robson [2010] EWCA Civ 1171;
  • Jones v Jones [2011] EWCA Civ 41;
  • Lloyds TSB Bank Plc (Antrobus Deceased) v Inland Revenue [2002] UKSC SPC00336;
  • Arnander & Ors Executors of McKenna Deceased v Revenue & Customs [2006] UKSPC SPC00565.
Tags:

This podcast is aimed at any practitioners or advisers to rural clients with farmland or a landed estate. It addresses some recent developments in terms of tax, legislation and case law affecting rural wealth and businesses.

Podcast added: 30/04/12

Start this CPDcast Activity

© CPDcast.com