Course description
This comprehensive full day in-person course will examine, and comment on, a wide range of topical IHT matters.
The course will focus particularly on the rules dealing with relevant business property, private residences, and UK-based trusts. It is suitable for professionals who are required to give personal tax advice to their clients on a variety of IHT matters.
Join leading trainer Robert Jamieson as he discusses a range of topics including business relief, deathbed planning, and excepted assets. Related property planning, normal gifts out of income, home sharing arrangements, and much more will also be explored in this advanced-level guide.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This comprehensive full day in-person course will examine, and comment on, a wide range of topical IHT matters.
The course will focus particularly on the rules dealing with relevant business property, private residences, and UK-based trusts.
It is suitable for professionals who are required to give personal tax advice to their clients on a variety of IHT matters.
What You Will Learn
This course will cover the following:
- Business relief
- Deathbed planning - rights issues
- Other trading issues
- Excepted assets
- Recycling business relief
- Another variation using trusts
- Freezing operations
- Related property planning
- Normal gifts out of income
- Home sharing arrangements
- Residence nil rate band and downsizing
- IHT relief for losses on share sales from deceased estates
- The IHT position for trusts originally settled before 22 March 2006
- The post-FA 2006 impact of the IHT rules for trusts
- Some thoughts on IHT charges and relevant property trusts
- Case study showing calculation of entry charge for discretionary trust
- Case studies showing calculations of exit and 10-year anniversary charges
- IHT planning
- Are pilot trusts still worthwhile?
- Pilot trusts and the attraction of S81 IHTA 1984
- Exploiting the limitations of S67 IHTA 1984
- Planning with related settlements
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...