Investor and Investment Taxation

Financial Regulation Courses (FRC)

Overview

The Investor and Investment Taxation course, offered by Financial Regulation Courses (FRC), provides a comprehensive exploration of the UK taxation landscape as it relates to individual investors and various forms of investment.
The course covers key areas such as personal taxation, taxation of trusts, capital gains tax (CGT), inheritance tax (IHT), and the tax treatment of different types of investment income.
Learners will also gain insight into tax planning strategies and the implications of residency and domicile status on tax liabilities.
By the end of the course, participants will be equipped to manage the complexities of taxation in investment, both for individual portfolios and broader investment structures.

Learning Objectives

By the end of this course, learners will:

• Understand how personal taxation is applied to investment income, including savings, dividends, and rental income.


• Learn the principles governing the taxation of trusts and how different trust structures affect tax liabilities.


• Explore the application of capital gains tax (CGT) to the sale of assets such as shares, bonds, real estate, and collective investments.


• Gain knowledge of inheritance tax (IHT) and how it applies to transfers of wealth, including gifts and estate planning.


• Comprehend how residency and domicile status influence tax obligations, and the role of double tax treaties.


• Identify tax planning strategies to optimise investment portfolios and minimise tax liabilities, including the use of tax allowances and exemptions.


• Learn the implications of National Insurance Contributions (NICs) and other relevant taxes, such as VAT and stamp duty, on investments.

Learning Outcomes

Upon successful completion of the course, learners will:

• Be able to assess and manage personal and investment tax liabilities, including understanding taxable income bands and allowances.


• Differentiate between the tax treatment of various investment vehicles, including OEICs, unit trusts, investment trusts, and REITs.


• Calculate and apply capital gains tax (CGT) rules for different types of chargeable assets, such as stocks, bonds, and property.


• Understand how inheritance tax (IHT) is calculated and devise tax-efficient strategies for estate and wealth transfer planning.


• Apply tax planning techniques to reduce tax exposure using personal allowances, spouse allowances, and pension contributions.


• Evaluate how tax residency and domicile affect global tax liabilities and the use of international tax treaties.


• Navigate complex areas of trust taxation, including the differences between discretionary, accumulation, and bare trusts.