The ABC of IHT Rules for Probate Practitioners

The ABC of IHT Rules for Probate Practitioners
19 Feb 2025 - London


19 Feb 2025

10:00 AM ‐ 4:30 PM

With a SmartPlan £486

With a Season Ticket £540

Standard price £720

All prices exclude VAT
Introduction: Requires no prior subject knowledge
5 hours
Can't make the date?
Group bookings
email us to discuss discounts for 5+ delegates


This new full day course will introduce you to the basics of inheritance tax.

You will find out how to calculate inheritance tax on a standard death estate, as well as understand how lifetime gifts and trusts are taxed.

You will also receive tips on estate planning, and basic steps that can be used to mitigate IHT.

More ‘difficult’ areas of IHT, such as grossing up legacies and the reduced IHT rate for charitable gifts, will also be covered with clear and understandable examples.

This introductory course is suitable for anyone starting out in private client practice, as well as anyone who feels they would benefit from a refresher on the basics of IHT.

What You Will Learn

This course will cover the following:

  • Loss to donor principle
  • Chargeable transfers and PETs
  • Nil rate band and residence nil rate band
  • Valuing legacies (including grossing up)
  • Charitable gifts and the 36% rate
  • APR and BPR
  • Reservation of benefit
  • IHT charges on trusts
  • Domicile and overseas issues
  • Administration