Back to Basics IHT (including forms)
To familiarise participants with the principles of inheritance tax for individuals and trusts focussing on fundamental computational and reporting aspects. Some basic planning points will be introduced but the course is primarily aimed at ensuring the fundamental framework is understood.
- The importance of domicile
- Lifetime transfers
- Valuation of assets for IHT purposes
- Calculation of IHT on the death estate
- IHT reliefs
- Occasions of charge for trusts and basic calculations
- Excepted and exempt estates
- The IHT forms: IHT100, IHT205, IHT 400
Participants should bring a calculator as practical exercises are an integral feature of the course.
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