Course description
IHT is perhaps the most classic ‘stealth tax’, where the IHT ‘tax take’ is increasing by a third over 5 years. Naturally clients are concerned about the tax payable on their deaths. There are opportunities for reviewing estate planning, for individuals and couples, which can help mitigate the effects of the freezing of the nil-rate band and residence nil-rate band.
Join private client expert Julie Bell in this live and interactive session as explores when to use the NRB and Residence NRB (‘RNRB’) on the death of a first spouse, the use of trusts to maximise RNRB with ‘unmarried’ and second families, situations in which a deed of variation is advantageous (or in some cases, problematic), and the options for lifetime planning.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
IHT is perhaps the most classic ‘stealth tax’, where the IHT ‘tax take’ is increasing by a third over 5 years.
Naturally clients are concerned about the tax payable on their deaths.
There are opportunities for reviewing estate planning, for individuals and couples, which can help mitigate the effects of the freezing of the nil-rate band and residence nil-rate band.
What You Will Learn
This live and interactive session will cover the following:
- Including use of Nil Rate Band (‘NRB’) Discretionary Trusts
- When to ‘use’ the NRB and Residence NRB (‘RNRB’) on the death of a first spouse
- Use of trusts to maximise RNRB with ‘unmarried’ and second families
- Situations in which a deed of variation is advantageous
- Situations in which a variation of variation is problematic
- Lifetime planning - what are the options?
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...