Tax, Estate and Trust Planning

FIN 8057BEF

Course Guide

FIN 8057BEF

Course Guide

Tax, Estate and Trust Planning

Course Start Date

N/A

Course Level

N/A

Length in Terms

N/A

Credits

N/A

Language

N/A

Fees ($) (including lab fees)

N/A

Future Terms

Quota and Schedule

Course Start Date	Course Level	Length in Terms	Credits	Language	Fees ($) (including lab fees)	Future Terms
N/A	N/A	N/A	N/A	N/A	N/A

Quota and Schedule

Course Leaders:

Wong Chun Yin, BBA(Hons), MAcc (CUHK); MCG (HKMU); CPA; ACG; HKACG(CS, CGP)
Lee Cheuk Lam Victor, BA(Hons) (PolyU of HK); LLB (London); LLB (Shandong); LLM (HKU); CPA (Australia); CPA (USA); ACG; HKACG; CAMS; ANZIIF (Snr Assoc.)

Aims

The course aims to prepare students to apply essential tools and key concepts for evaluating tax planning, estate planning and trust planning. It equips students with the skills necessary for making rational wealth management decisions.

Contents

The course covers the following topics:

Income tax fundamentals
Tax compliance matters
International tax planning and special rules
Tax management and planning techniques
Wills and probates
Powers of appointment and life insurance for estate planning
Gifts, charitable contributions and intra-family property transfer
Trust creation: Law and practice
Trust administration and accounts
Trustee investment and financial appraisal

Contact hours

There will be a total of 45 contact hours, including lectures and tutorials.

Assessment

The continuous assessment portion of the course accounts for 100% of the total course score. The continuous assessment consists of two assignments (70%), one oral presentation (20%) and class participation (10%). Students are required to submit assignments via the Online Learning Environment (OLE).

Equipment

Students will need access to a personal computer with an Internet connection.

Set book(s)

Ho, P. K. W., & Mak, K. P. L. (2025). Hong Kong taxation and tax planning (23rd ed.). Pilot Publishing Company Ltd.