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STEP Conferece 2021 Recording

Summary

Do you have clients with family members, or businesses, in both Ireland and the UK? If so, this conference is for you.

Ran in conjunction with STEP (Society of Trust and Estate Practitioners), the conference will consider the key issues impacting cross border succession, including domicile, a comparison of the certain reliefs available and numerous real life case studies. Speakers are from the ROI and NI with accountancy, tax and legal backgrounds.

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Venue details:  
On Demand webinar, ,
Start date & time:  
01 January 2021 00:00
End date & time:  
01 January 2023 00:00
Price:  
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
3.00 Training Tickets accepted
CPD hours:  
3.00
Schedule details Select session for meeting registration
No sessions have been associated with this event.
Speaker details
First nameLast name
Multi Speaker

Description

Product type:  
CPD online course
Category:  
Chartered courses, Technology and data

Booking Information

Once you have booked your course, the link to the recording will be available in your "My Account" area.

Please be aware that you will have access to this course for 180 days from the date of purchase

Online courses cannot be booked on behalf of someone else. Access will only be granted to the person completing the online order.

Who should attend

This course is was recorded in May 2021 and is suitable for accountants, lawyers, wealth management advisors and other business professionals who are involved in wealth management, trusts and tax advice. This course is for participants from both the Republic of Ireland and the United Kingdom.

Course overview

Opening Address - Tina Quealy, STEP President

Cross Border Taxation for the Wealthy (Alan Gourley, Grant Thornton and Alison McHugh, Deloitte)

  • Overview of Irish and UK inheritance tax regime to include a perspective around Irish Revenue. and HMRC's High Wealth Individual's unit and what the speakers are encountering in this area.
  • Business Property Relief - From both an Irish and UK perspective, as well as a focus on the key differences.
  • Case studies - Six case studies to illustrate the interaction of Irish and UK estate taxes where individuals have assets across jurisdictions.

Domicile and Estate Planning for Clients with Cross Border NI/ROI Issues(Cormac Brennan, O'Connell Brennan Solicitors) and Sheena Grattan (Barrister of Law, Northern Ireland)

  • Outline of the legal concept of domicile with a focus on estate planning for clients with cross border NI/ROI issues, including the application of the conflict of law rules, and addressing the following matters:
    • Where is my client domiciled, and in what circumstances could their domicile status change or be in doubt?
    • What are the objective indicators of domicile?
    • What laws apply to my client's assets on their death - where should they make their Will(s)?
    • Why is domicile important for an estate planning analysis - what turns on a client's domicile?
    • What are the common pitfalls around domicile in a NI/ROI estate planning context?
    • What planning is specific to a NI/ROI case?
    • Some typical worked examples of common NI/ROI estate planning.

Closing Remarks - Joseph Carroll (Head of Professional Development, Chartered Accountants Ireland) and Tina Quealy (STEP, President)

Key Learning outcomes

By the end of this course,participants will be able to:

Understand the key issues impacting cross border succession, including domicile, a comparison of the certain reliefs available from both a NI and ROI perspective.

    Speaker Bios

    Cormac Brennan, Partner, O’Connell Brennan Solicitors - Cormac specialises in personal estate and tax planning, wills and succession, trusts (both domestic and international), the administration of estates and contentious probate and trust issues. Cormac is a member of STEP and a Chartered Tax Adviser.

    Sheena Grattan - Sheena is a former Senior Lecturer in Property Law at the Queen’s University of Belfast and has been practising at the Northern Ireland Bar for over 20 years. She specialises in Succession Law, Elder Law, Trusts and Charities and is currently chair of STEP Northern Ireland.

    Alan Gourley, Tax Director, Grant Thornton (NI) LLP - Alan is a leading UK Tax adviser with over 30 years’ experience in the profession, industry and in the public sector and advises High Net Worth Individuals and their families on all aspects of wealth succession, business succession and structuring for long-term growth. He is Chairman of the Chartered Accountants Ireland NI Tax Committee, represents the Institute on the HMRC External Stakeholder Forum for Wealthy individuals and is a member of the Advocacy and Representation Board of the Institute.

    Alison McHugh, Director, Deloitte - Alison is a private client tax adviser who has extensive experience in advising high net worth individuals, family business, private companies and trusts on all aspects of their tax affairs including gift and inheritance tax planning, income tax, residency issues, investment holding structures, implementation and unwinding of corporate and trust structures and governance.

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