Trusts- IHT Charges and Computations

This session provides an opportunity to consider the IHT occasions of charge for relevant property trusts and the related computational aspects. Worked examples are accordingly a key component of this webinar.

This course is suitable for those who have an understanding of the IHT framework for individuals and who now require an essential understanding of the mechanics of the IHT charges that apply to UK relevant property trusts.

Specifically the following will be covered:

• Overview of specific trust types for IHT

• Occasions of charge for relevant property trusts

• Computation of the 10 year principal charge under current rules and comparison with the consultation proposals

• Computation of exit charges pre and post the principal charge under current rules and comparison with the consultation proposals.