Type Speaker CPD Hours Level
2 IntroductionInformation
Accreditation Information


With some strategic planning it is possible to mitigate inheritance tax on death to a large extent.

This new virtual classroom seminar will cover all the basics of inheritance tax including reliefs, exemptions and ways in which to mitigate the charge on death, including essential drafting tips for the Scottish client.

What You Will Learn

This live and interactive session will cover the following:

  • The Basics of Inheritance Tax
    • Reliefs
    • Exemptions
    • The nil rate band and transferable nil rate band
    • The residence nil rate band and transferable residence nil rate band
  • Strategies for Mitigation
    • Lifetime gifting
      • Potentially exempt transfers
      • Taper relief
      • Normal expenditure out of income
    • Trusts
      • Different types of trust and the IHT implications
      • Chargeable lifetime transfers and the interaction with PETs
    • Family Investment Companies
      • Structure and control
    • Other options
      • Life policies written in trust
      • Discounted gift trusts
    • Tax efficient drafting in Scottish wills
    • S142 and s144 variations
    • A brief consideration of other tax implications in planning including capital gains tax and land and buildings transaction tax

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.

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Learn Live | 14.01.2022

N/A | 9:00am - 11:00am

IHT Planning for High Net Worth Clients - An Introductory Guide for Private Client Practitioners in Scotland

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9:00am - 11:00am

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Ticket Information
Individual licence
Group bookings
Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at information@mblseminars.com for more information.

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