Inheritance Tax & Trusts - An Advanced Guide with Robert Jamieson - Live at Your Desk

Introduction

This comprehensive one-day course will examine, and comment on, a wide range of topical IHT matters. Particular attention is given to the rules dealing with relevant business property, private residences and UK-based trusts.

What You Will Learn

This live and interactive broadcast will cover the following:

• The residence changeover for IHT
• Business and agricultural reliefs - a significant IHT reform
• The position facing relevant property trusts
• Lifetime transfers and anti-forestalling
• Further amendments to the IHT code
• Standardisation of exit charges
• Some foibles with the revised relief regime for trusts
• Transferable 100% relief allowances
• Final thoughts for farmers
• What are the options for mitigating IHT on the business relief reform?
• Deathbed planning - rights issues
• Other trading issues
• Excepted assets
• Freezing operations
• Normal gifts out of income
• Home sharing arrangements
• Is there still some life for home loan schemes?
• Unused pension funds and death benefits
• Some initial thoughts on 10-year anniversary and exit charges
• Case studies showing calculations of exit and 10-year anniversary charges
• IHT taper relief on failed PETs of relevant business property
• Case study on exit charge involving business property before first 10-year anniversary
• New IHT100 forms
• Tax planning for trusts
• Are pilot trusts still worthwhile?
• Pilot trusts and the attraction of S81 IHTA 1984
• Exploiting the limitations of S67 IHTA 1984
• Related settlements
• Silver divorces
• More case studies involving the new IHT regime

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.