IHT Tax Planning

This course focuses on key matters and core techniques to be considered when undertaking lifetime and will planning for clients in looking at their current and potential exposure to IHT. CGT matters will also be included to the extent that they are significant to decisions in lifetime planning. Case studies and illustrations will be used throughout to highlight alternatives and practical issues.

The course will include:

• Approach to IHT and trust planning with clients
• Lifetime planning considerations and techniques                                                               
• Considering a trust;
  • Reasons and practical issues
  • Types and purpose distinguished
  • Scenarios with specific types of trusts
• IHT planning with the family home and other residential property
• Planning considerations at death including family provision and trusts
• Post death variations
• Selected key aspects of BPR/APR
• New developments (as appropriate)

The content may vary depending on the presenter.