Podcast Location:
Download it here [file size: 51.3 MB]
Categories:
Tax Law
Wills, Inheritance & Succession
Charities
Tax & Planning
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 fascinating podcast with Mark Herbert QC of 5 Stone Buildings, a silk with over 35 years experience at the Chancery bar, explores the reality and perception of private family will trusts and settlements as vehicles for tax avoidance and mitigation.

Outcomes:
After completing the course you will:
  • Be aware of the type of tax avoidance that has typically been practised in family trusts;
  • Have considered the stimuli for aggressive tax planning in practice and whether there is something intrinsic to trusts which leads to tax avoidance.
Level:
Specialist Difficulty: 5 of 5
Classification:
Legal Principles
Market Update / Hot Topic
Sources and References:
  • 'The Reform of Capital Transfer Tax — Better the Devil You Know ’ (British Tax Review 1986, pages 143ff);
  • Finance Act 1986;
  • Finance Act 2006;
  • Ingram v IRC [2000] 1 AC 293;
  • Inheritance Act 1975;
  • IRC v Fitzwilliam [1993] 1 WLR 1189 (HL).
Tags:

In this CPDcast Mark Herbert QC from 5 Stone Buildings considers whether private family will trusts and settlements are as much of a vehicle for tax avoidance as they are perceived to be.

NEW! TRANSCRIPT INCLUDED IN ADDITIONAL INFORMATION

Date recorded: 24th January 2013

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