This module assumes a level of knowledge which has been examined to at least J01 and J02 level. The examination follows the standard advanced diploma examination and deals with the following matters:

• Basic structure of the tax system and self assessment
• Main taxes on income and capital that may be charged on individuals, the self assessment system and how tax liabilities are computed
• Tax treatment of different kinds of investments
• Impact of residence and domicile on an individual’s liability to UK tax
• Legal principles associated with the creation and management of a trust;
• Main types of trusts that are common in the UK
• Consequences of giving power of attorney or enduring power of attorney;
• Consequences of making a will and dying intestate
• Bankruptcy rules and the role of the trustee in bankruptcy
• Taxation considerations relevant to trusts

AF1~ Personal Tax and Trust Planning

£120.00

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