Inheritance Tax & Trusts - An Advanced Guide with Robert Jamieson - Live at Your Desk

Introduction

This comprehensive one-day course will examine, and comment on, a wide range of topical IHT matters. Particular attention is given to the rules dealing with relevant business property, private residences and UK-based trusts.

What You Will Learn

This live and interactive broadcast will cover the following:

• 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
• IHT relief for losses on share sales from deceased estates
• The IHT position for trusts originally settled before 22 March 2006
• The post-FA 2006 impact of the IHT rules for trusts
• Some thoughts on IHT charges and relevant property trusts
• Case study showing calculation of entry charge for discretionary trust
• Case studies showing calculations of exit and 10-year anniversary charges
• IHT planning
• Are pilot trusts still worthwhile?
• Pilot trusts and the attraction of S81 IHTA 1984
• Exploiting the limitations of S67 IHTA 1984
• Planning with related settlement

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.