11 Mar 2025
Surplus income gifting
Surplus income gifting
Recorded on 11 March 2025. Catriona Attride and Grace Endley explore the inheritance tax planning opportunities utilising the normal expenditure out of income exemption. The webinar covers; how surplus income is calculated and the importance of record keeping, the ways in which surplus income can be utilised, considering gifting strategies maximising the benefits of trust structures.
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