CPD Hours Level
Seminar 5 AdvancedInformation
Accreditation Information
SRA Competency B


This new full day course 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 course is aimed at partners and senior members of staff who give personal tax advice on IHT and trusts.

What You Will Learn

This course 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

Book now

Future dates are coming soon.
Please let us know if you wish to be notified.
Prices (ex VAT)
Plan Information
Ticket Information
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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