Course description
This virtual classroom seminar will examine, and comment on, a wide range of topical IHT matters. Particular attention is given to the rules dealing with relevant business property, private residences and UK-based trusts.
Presented by leading trainer and former CIOT president Robert Jamieson, the topics discussed will include business relief, deathbed planning, other trading issues and excepted assets. RNRB and downsizing, IHT rules for trusts, normal gifts out of income, and much more will be covered in this comprehensive 5-hour course.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This comprehensive one-day course will examine, and comment on, a wide range of topical IHT matters. Particular attention is given to the rules dealing with relevant business property, private residences and UK-based trusts.
What You Will Learn
This live and interactive broadcast will cover the following:
- Business relief - companies, sole traders and partnerships
- Deathbed planning - rights issues
- Other trading issues
- Excepted assets
- Recycling business relief
- 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 settlement
Expenses
MBL Seminars Limited
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