Inheritance Tax Exemptions & Reliefs - Maximising Planning Opportunities

Introduction

With inheritance tax planning becoming increasingly important, recent and forthcoming changes mean advisers must ensure they understand the full range of exemptions and reliefs available to help clients protect their wealth and achieve their succession objectives.

This new virtual classroom seminar provides a practical update on the key inheritance tax exemptions and reliefs, equipping practitioners with the knowledge needed to advise confidently in a changing landscape. It will examine how to make effective use of valuable planning tools, including the spouse exemption, normal expenditure out of income, charitable reliefs and the residence nil-rate band.

With the inclusion of certain pension assets within the inheritance tax regime from 2027, the pressure to identify effective mitigation strategies has never been greater. The session will explore the impact of these developments, highlight common pitfalls and provide practical guidance on maximising available reliefs for clients.

Attendees will leave with a clearer understanding of how to navigate the complexities of inheritance tax planning and apply key exemptions and reliefs to deliver better outcomes for clients.

What You Will Learn

This live and interactive session will cover the following:

• The scope and practical application of key inheritance tax exemptions and reliefs, including the residence nil-rate band and lesser-known planning opportunities
• Effective strategies for maximising available exemptions while identifying and managing potential risks and pitfalls
• The latest case law, legislative developments and emerging trends affecting inheritance tax reliefs and their practical implications for client planning

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.