Course Outline
An in-depth consideration of Trustees' powers of appointment, application and transfer.
What the course covers
- Recognising the powers available to Trustees
- How to decide which power to use
- What about "wide" and "narrow" powers of appointment – how to recognise whether a power of appointment is a wide or a narrow power and does that matter
- Using powers effectively
- Pitfalls and traps, including the potential tax implications of using the different powers
Course Details
- Category
- Technical
- Topics
- Trusts Inheritance Tax Planning
- Duration
- 2.5–3 hours
- Delivery
- In-person or online
- Level
- Mid-level and above