Course description
The IHT nil rate band has been the same since 2009. Given inflation, this means that more and more estates are being drawn into the net of IHT and as such, planning for IHT exposure is becoming so much more important to so many PRs and estates.
Presented by Helen Forster, this virtual classroom seminar will look at useful IHT planning tactics that clients may be able to take advantage of in order to reduce their long-term exposure to IHT. Key topics covered will include situs of assets, a summary of IHT implications on gifting in life, PETs and CLTs, exempt transfers, death bed gifting, and more.
Helen has specialised for 13 years in the Private Client and Court of Protection sector. She is a solicitor and trusts and estates practitioner and specialises in trusts, tax, court of protection and capacity matters.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
The IHT nil rate band has been the same since 2009.
Given inflation, this means that more and more estates are being drawn into the net of IHT and as such, planning for IHT exposure is becoming so much more important to so many PRs and estates.
This virtual classroom seminar will look at useful IHT planning tactics that clients may be able to take advantage of in order to reduce their long-term exposure to IHT.
What You Will Learn
This live and interactive course will cover the following:
- Liability to IHT - residence and domicile
- Situs of assets
- Excluded property
- Summary of IHT implications on gifting in life
- PETs and CLTs
- Taper relief
- Ignored and exempt transfers including APR and BPR
- Exempt transfers
- Opportunities to gift with at least 7 years of life remaining
- Opportunities to gift with at least 2-5 years of life remaining
- Death bed gifting
- GWROB/POAT
- Summary of IHT implications on gifting in death
- Ignored and exempt transfers including APR and BPR
- The transferable NRB
- The residence NRB
- Gifting to charity
Expenses
MBL Seminars Limited
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