1
Type
Speaker
CPD Hours Level
Seminar 5 IntermediateInformation
Accreditation Information
SRA Competency B

Introduction

The introduction of the Residence Nil Rate Band (‘RNRB’) has totally changed the world of estate planning. How wills are drafted, the structuring of assets and the way spouses plan their estates are all affected.

This course will enable you to understand the changes, what they mean for your practice and how some of these complex issues (including the trust aspects) work so that you can add real value for your clients.

What You Will Learn

This course will cover the following:

  • Structuring assets to make full use of RNRB, including spouse planning
  • What RNRB means for estate planning as a whole, given the £2m threshold
  • Effective will drafting options, including the spouse exemption and use of trusts
  • Agricultural & business property reliefs, and their use in wills
  • How the lower (36%) IHT rate can work well for clients leaving 10 % of a net estate to charity
  • How best to use lifetime exemptions, including ‘normal expenditure’
  • Planning to avoid the traps like a reservation of benefit and POAT tax charges
  • Understanding the effect of the new DOTAS regulations for IHT on planning
  • Options for gifting property shares including holiday homes
  • Avoiding unnecessary CGT and higher rate SDLT charges
  • Key elements of trust taxation relevant to this planning

Quick Quiz - Test Your Knowledge: Just click Wills, Probate & IHT

Book now

Future dates are coming soon.
Please let us know if you wish to be notified.
Prices (ex VAT)
Smart
Plan Information
£243
Season
Ticket Information
£270
Standard
£540
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
Can’t Make the Date?

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