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

Introduction

This live broadcast will examine a number of topical IHT issues, including some important recent case law.

In particular, consideration will be given to the latest set of rules for dealing with property which is added to several trusts simultaneously. The complicated provisions for the IHT residence nil rate band, which came into force on 6 April 2017, will also be examined in detail, along with the recent extension of IHT to enveloped UK residential property in F(No2)A 2017.

The live broadcast is aimed at partners and senior members of staff who give personal tax advice on IHT and trusts.

What You Will Learn

This live and interactive broadcast will cover the following:

• Guidance on IHT and DOTAS
• Business relief for companies and unincorporated organisations
• Deathbed planning - rights issues
• Related property planning
• Normal expenditure out of income
• IHT residence nil rate band and downsizing
• Extending IHT to enveloped UK residential property
• Deeds of variation - a review of planning opportunities
• Exempt surviving spouse trusts
• Tax planning with discretionary trusts
• Are multiple trusts still useful?
• Exploiting the limitations of S67 IHTA 1984
• Using related settlements
• Examples of IHT charging provisions on relevant property settlements
• Significant recent cases
• Simplifying the design of IHT

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.