Business and Estate Planning


This module will look at the decisions to be made by business owners when deciding on the most appropriate business the best structures. It will look at the issues facing owners in relation to disposal/part disposal of their businesses or business interests. The module will facilitate the study of the tax implications of acquiring business assets or other assets through inheritance or gifts. Alternative tax strategies will be evaluated. Territorial issues will also be considered in the development and evaluation of business and estate planning.

Learning Outcomes

  1. Compute Advanced Capital Gains tax liabilities, with an emphasis on reliefs.

  2. Compute Capital Acquisitions tax liabilities.

  3. Explain and compute Stamp Duty.

  4. Formulate tax planning advice, capital gains tax, for business owners.

  5. Demonstrate the ability to use Capital Acquisitions tax reliefs.

  6. Recommend appropriate tax planning schemes for the owners of assets with regard to minimising the potential tax liabilities of the capital taxes.

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