This course covers the learning outcomes and contents detailed below. The CPD time is allocated to your record the first time you complete the end of chapter assessment, and reflects the estimated time needed to complete a detailed study and gain a full understanding of the chapter. On subsequent completion of chapter assessments, the CPD time allocated is only in respect of the estimated time needed to complete the assessment.
1. Introduction to trusts
Learning outcome 1: Explain the structure of a trust and the roles of the trustees and beneficiaries
Contents: What is a trust? Settlor, Who can be at trustee, Trustee duties, Trustee powers, Trustee appointment and replacement, Delegation of trustee functions, Breach of trust, Beneficiaries, Trust types, Trust uses
Estimated CPD time: 3.5 hours
2. T...
Shortened demo course. See details at foot of page.
...schemes and trusts,
Estimated CPD time: 3.5 hours
9. Applying trusts and tax planning solutions
Learning outcome 9: Apply effective trust and related tax planning solutions
Contents: Inheritance tax (IHT) and trusts, Making gifts during lifetime and on death, Transfers to bare or absolute trusts, Transfers to discretionary trusts, Order of PETs and CLTs, IHT - Exemptions, IHT - Investment wrappers, IHT - Loan Trust plans, IHT - Discounted Gift Trusts (DGT), IHT – Flexible Reversionary Trust (FRTs), IHT - Back-to-back plans, IHT - Life assurance cover, Reviewing trusts
Estimated CPD time: 1 hour
10. Glossary
11. End of course assessments
Final assessment 1 - 20 multiple choice questions
Final assessment 2 - 20 multiple choice questions
Case study with 20 multiple choice questions
