Estate Planning for Middle Income Clients


With the introduction of the transferable nil rate band in October 2007 and the Residential Nil Rate Band having taken effect from April 2017, the opportunities for Inheritance Tax and Will planning is as great as ever. Through efficient lifetime gifting, careful will planning and strategic use of trusts, surviving family members need not have a chunk of their inheritance taken by the taxman. Changes are potentially afoot with all these things, so now is as good a time as any to focus on long term planning, in answer to the following questions:

  • What advice should you now give your clients?
  • Should they retain the matrimonial home?
  • What else can they do to save IHT?
  • What advice should be given to cohabitees?
  • Could trusts be of use?
  • What should I do about a will?


This course is designed to help you advise the middle-income client about tax planning opportunities for them and dealing with other concerns in the light of the transferable nil rate band and will cover:

  • Introduction – basic principles
  • Lifetime gifts and the use of the exemptions
  • The residence nil rate band
  • Issues surrounding the family home and PPR
  • Potential use of trusts in succession planning
  • Reliefs for farmers and businessmen
  • The farmhouse
  • Basics about Wills
  • Valuations
  • Issues surrounding pre-death promises to beneficiaries
  • Hold over relief
CPD Course
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