Tax planning using APR and BPR & AGM. 24 May 2023

Speaker details:

• John Bunker, Irwin Mitchell

Our speaker is John Bunker of Irwin Mitchell. John will discuss the basics for 50% and 100% BPR, “wholly or mainly” test, examples and planning issues for mixed trading and investment businesses, excepted assets – excess cash, APR basics, including two years and seven-year ownership, the scope of “agricultural property”, farmhouses and issues for lifestyle farmers, BPR for farmers and the interaction of APR and BPR, partnerships and structuring ideas, claw back for personal and trust gifts, Will planning and variations, use of NRB discretionary trusts and RNRB, getting BPR on second spouse’s death, “double-dipping”, maximizing reliefs with cross options, drafting issues, lifetime succession planning, and new rural issues (electricity charging stations, carbon offset and ELMs).

STEP members and student members and non-STEP members payable to STEP CAMBRIDGE BRANCH BY BACS – see below.

We do not produce invoices – please accept this flyer as confirmation of the cost of the seminar and forward it to your accounts team if your employer will be providing payment.

Parking:

Parking at Holiday Inn is chargeable but will be free to STEP event attendees. If you require free parking for this event, please look out for the QR code either at reception or in the seminar room which must be used to validate parking. You will be asked to supply your vehicle registration. Failure to supply vehicle details may result in parking charges or penalty fines for which STEP Cambridge will not be responsible.

Payment to be made via bank transfer:

Bank: HSBC
Sort Code: 40-16-57
Account Number: 21210238
Account Name: STEP Cambridge Branch
Reference: May 2023– payee’s name/firm