Having a child

1. [Trusts for children](https://library.croneri.co.uk/po-heading-id_vmi2Mzk5AUKm_3r8q2DvBw)

1.1. Reasons for using a trust

1.2. Income tax implications of UK trusts

1.3. Capital gains tax implications of UK trusts

1.4. Non-business asset gift relief

1.5. Trusts and IHT charges

2. [Will planning](https://library.croneri.co.uk/po-heading-id_n4EvRlpUjUasGhxBq8OeLA)

3. [Maternity pay](https://library.croneri.co.uk/po-heading-id_PMy9ZUZcjka3TMKHK-ClwQ)

4. [Child benefit](https://library.croneri.co.uk/po-heading-id_bqbpXXoS0Uai1ySUsmuE-Q)

4.1. Claiming child benefit (rates and how to claim)

4.2. Income tax charge for high earners (the high income child benefit charge (HICBC))

4.3. Electing not to receive child benefit

5. [Childcare](https://library.croneri.co.uk/po-heading-id_WEOLzT5pUE2v3SqRZoRLqQ)

5.1. Tax-free childcare

5.2. 30 hours free childcare

5.3. Childcare vouchers and employer-provided childcare

5.4. Universal credit and tax credits

6. [University fees](https://library.croneri.co.uk/po-heading-id_sgs28FEmFU-_PbCy4vdUDQ)

6.1. Student loans

6.2. Employer funding of university courses

7. [Junior ISA](https://library.croneri.co.uk/po-heading-id_KYFu1W1DzkufHelUbLC1xQ)

8. [Inheritance tax on gifts to children](https://library.croneri.co.uk/po-heading-id_qgX2sYcRl0uEQ6n0Fonwhw)

9. [Advising the client](https://library.croneri.co.uk/po-heading-id_CjrY7V_slEO0tnk7kaJKKw)

10. [Tax on income of children](https://library.croneri.co.uk/po-heading-id_gH0tII9j6UyiHxUpbBRsEw)

11. [Capital gains tax for children](https://library.croneri.co.uk/po-heading-id_hio0YOWQWkCzeZtEL0wlBQ)

12. [School fees](https://library.croneri.co.uk/po-heading-id_gVlt5Qta4EuxBA6q-8Z02g)

12.1. Saving

12.2. Taking a loan

12.3. Using income

12.4. Trusts

12.5. Payment of fees in advance

12.6. Scholarships and bursaries

13. [Pensions](https://library.croneri.co.uk/po-heading-id_doCDUr6q_kaCvnE9wzUs5w)