IHT & Trusts - Advanced Aspects with Robert Jamieson
21 May 2024 - London
Session
21 May 2024
10:00 AM ‐ 4:30 PM
All prices exclude VAT
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Seminar
IHT & Trusts - Advanced Aspects with Robert Jamieson
Introduction
This comprehensive full day in-person course will examine, and comment on, a wide range of topical IHT matters.
The course will focus particularly on the rules dealing with relevant business property, private residences, and UK-based trusts.
It is suitable for professionals who are required to give personal tax advice to their clients on a variety of IHT matters.
What You Will Learn
This course will cover the following:
- Guidance on IHT and DOTAS
- Business relief - companies, sole traders and partnerships
- Deathbed planning - rights issues
- Other trading issues
- Excepted assets
- Recycling business relief
- Freezing operations
- Related property planning
- Normal gifts out of income
- Home sharing arrangements
- Residence nil rate band and downsizing
- Deeds of variation - a review of planning opportunities
- Exempt surviving spouse trusts
- The position for trust property settled before 22 March 2006
- Background to IHT charges involving relevant property trusts
- Tax planning with discretionary trusts
- Are multiple trusts still worthwhile?
- Exploiting the limitations of S67 IHTA 1984
- Using related settlements
- The first home loan scheme case
- Furnished holiday property and business relief
- Examples of the IHT charging provisions for relevant property trusts