Overview

Meet Mary and George, in this video Nick Priest will take you through two technical examples that demonstrate how and when Quick Succession Relief (QSR) can be used in practice.

The learning objective for this video

• Understand the difference in qualifying and non-qualifying assets.
• Understand Quick Succession Relief (QSR) and applying that to an example case​.

Speakers

Nick Priest

Partner, Downing

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Opinions expressed represent the views of the author at the time of publication, are subject to change, and should not be interpreted as investment or tax advice.

Important notice: This video is for investment professionals only. This video is for information only and does not form part of a direct offer or invitation to purchase, subscribe for or dispose of securities and no reliance should be placed on it. No reliance should be made on this content to inform any investment of tax planning decision.

This content contains information that is believed to be accurate at the time of publication but is subject to change without notice. The explanation of all of the tax rules set out have been written in accordance with our understanding of the law and interpretation of it at the time of publication.

Whilst care has been taken in compiling this content, no representation or warranty, express or implied, is made by Downing as to its accuracy or completeness, including for external sources (which may have been used) which have not been verified.