A Bite-Sized Guide to Transfers & PETs - Exploring the IHT ‘Backwards Shadow’

Introduction

The most commonly encountered type of chargeable lifetime transfer (‘CLT’) for private client practitioners is the transfer of assets to a trust (other than a gift made to a specific type of trust, such as a transfer to a disabled trust, which may still constitute a PET).

When your donor dies within seven years of the gift, you need to consider the backwards shadow.

This short webinar will explore what the backwards shadow is, when we need to consider it and how far reaching it is.

What You Will Learn

The webinar will cover the following:

• What is a CLT/IHT backwards shadow?
• What happens in life with a CLT?
• What happens in death with a CLT?
• The backwards shadow examples

This pre-recorded webinar will be available to view from Tuesday 29th April 2025

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.