IHT- Practical and Current Issues

The course will focus on recent developments and key issues affecting the opportunities for IHT tax planning.

It will also include a refresher for participants of the essential areas of IHT planning during lifetime and at death including trusts, in order that clients may minimise their potential tax liabilities.

Topics will include:

• Recent developments
  • IHT and the family home
  • Domicile issues and IHT planning
  • Changes to IHT trust calculations
  • Pension fund changes on IHT planning

• Lifetime planning

• Will planning including post death variations

• The business - succession planning and other exits including trusts

• The key reliefs: BPR and APR