Tax Made Simple in the Administration of Estates and Trusts

Stephenson Solicitors Seminar

DATE: 5th November 2004 VENUE: Westbury Hotel, Grafton Street, Dublin 2 TIME: 9.00 to 5.45 FEE: €375.00 including Lunch This seminar will include:  The new CAT rules introduced in the Finance Act 2000 which come into force on the 1st of December 2004.  The serious tax implications which arise from the apparently innocuous questions on the Inland Revenue Affidavit.  A step-by-step approach to the IT 38, including agricultural and business relief.  Capital Gains Tax: pre-and post death including; the treatment of any CGT liabilities of the deceased, loss relief for CGT on death, where and how it arises in an administration, set off against CAT, the effect of a corrective affidavit on CGT, sales of property during the administration of the estate, how to identify when CGT arises on trusts and above all how to protect the person representative.  Income-tax pre-and post death made simple.  The forgotten taxes: Vat and Probate tax.  The tax implications of post death variations; deeds of family arrangement and disclaimers.  Discretionary Trust Tax; when it arises during an administration, who is liable to pay same, the initial levy and the annual tax, the exemptions thereto including how and when to complete the IT4, IT32 and DT1 forms including applications for refunds.  How to apply the correct valuation dates for CAT and CGT during the administration of an estate and during the administration of a trust.  Clearance certificates; when you need them and how to get them including CAT (which clearance certificate to use CA11, CA24, IT10, and the all important but frequently overlooked exceptions to same) CGT and Income-Tax

Anne Stephenson: Anne is the Principal of Stephenson Solicitors, a specialist advisory service for solicitors and financial institutions in the area of Wills, Trusts, Administrations and Tax Planning. She is a member of the DSBA Probate Committee and lectures on the STEP Diploma in Trust & Estate Planning. Anne is the co author of the Law Society’s book on Wills Trusts and Estate Tax Planning.

Finola O’Hanlon: Finola is a solicitor and member of the Institute of Taxation. She is a Director of Purcell McQuillan Tax Partners. She lectures and examines for the Law Society and the Institute of Taxation on taxation issues and is joint author of the Institute’s book on Capital Gains Tax. She is a member of the DSBA Probate Committee and lectures on tax on the STEP Diploma in Trust & Estate Planning.

Mary Condell: Mary qualified in 1978 and has been with Porter Morris & Co. Solicitors since 1992. She has specialised in taxation, particularly CAT for many years and is a Consultant with the Law School in Capital Taxes and is on the Committee of STEP in Ireland. She lectures on the Diploma in Property Tax and on the STEP Diploma in Trust & Estate Planning.

CPD Hours/Points apply

Please detach and return this section to Stephenson Solicitors of 55 Carysfort Avenue Blackrock, Co Dublin. Telephone: 01 2756759 Fax: 01 2109845, email [email protected] All cheques should be made payable to Stephenson Solicitors. Cancellations will be accepted if submitted by the 20th October 2003. All refunds are subject to an administration fee of € 60.00.

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