IHT & Trusts - Advanced Aspects with Robert Jamieson

IHT & Trusts - Advanced Aspects with Robert Jamieson
21 May 2024 - London


21 May 2024

10:00 AM ‐ 4:30 PM

With a SmartPlan £486

With a Season Ticket £540

Standard price £720

All prices exclude VAT
Advanced: Requires substantial subject knowledge
5 hours
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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