Live Webinar - Pre- and Post-Budget Bond Top-Slicing plus 2021 Budget update
Tuesday, 23 March 2021
10:30 am – 11:15 am (UK time)
During this session the trainer will provide the following learning objectives:
- What top-slicing is and how it works
- Why you need to use the five step calculation
- The changes that came about on the 11th March 2020 budget
- Work through the following examples:
- Client has starting rate for savings band available
- Personal allowance affected by gain (pre-budget rules)
- Personal allowance affected by gain (post-budget rules)
- Client loses all allowances (pre-budget rules)
- Client loses all allowances (post-budget rules)
- Client moves into higher rate tax
Any relevant changes from the 3rd March 2021 Budget will also be covered, as appropriate.
-
P0133 16 December 2020 Webinar top slicing calculations pre and post budget expiry March 2021.pdf
pdf 64.5k
-
MAR02391 Chargeable gains the starting rate band and the personal savings allowance briefing note.pdf
pdf 74.36k
-
MAR02354 Calculating topslice relief on a chargeable gain (2).pdf
pdf 87.18k
-
ID4801 calculating multiple chargeable gains briefing note.pdf
pdf 14.77k
To view our image and video capture consent statement, please click here.
CII Accredited
This demonstrates the quality of an event and that it meets CII member CPD scheme requirements.
3/4 hours' CPD can be claimed for this event if relevant to your learning and development needs.
It is recommended that you keep any evidence of the CPD activity you have completed and upload copies to the recording tool as the CII may ask to see this if your record is selected for review. Details of the scheme can be viewed online at www.cii.co.uk/cpd.