Understanding estate taxation: income and capital gains tax for personal representatives

This webinar is designed to help practitioners navigate income tax and capital gains tax (CGT) issues in estate administration, including income arising before and after death, the CGT uplift on death, and CGT on disposals during the administration period. Participants will come away better equipped to manage these tax matters with confidence.

Topics covered include:

• • Income Tax prior to death
  • Income tax on post death income and payments to beneficiaries
  • CGT uplift on death, how this works
  • CGT on disposals by the personal representatives and a guided calculation
  • A review of penalties and reporting to HMRC