IHT Planning - Wills, Variations, ‘Stealth’ Taxes & More

Introduction

IHT is perhaps the most classic ‘stealth tax’, where the IHT ‘tax take’ is increasing by a third over 5 years.

Naturally clients are concerned about the tax payable on their deaths.

There are opportunities for reviewing estate planning, for individuals and couples, which can help mitigate the effects of the freezing of the nil-rate band and residence nil-rate band.

What You Will Learn

This live and interactive session will cover the following:

• Including use of Nil Rate Band (‘NRB’) Discretionary Trusts
• When to ‘use’ the NRB and Residence NRB (‘RNRB’) on the death of a first spouse
• Use of trusts to maximise RNRB with ‘unmarried’ and second families
• Situations in which a deed of variation is advantageous
• Situations in which a variation of variation is problematic
• Lifetime planning - what are the options?

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.