Objectives

To provide delegates with a refresher on the most important inheritance tax rules and update them on recent changes in legislation and important decisions by the courts.

Key topics

• Lifetime transfers – taking advantage of exemptions and reliefs
• Inheritance tax on death – Tax efficient Wills and Deeds of Variation
• The Residence Nil Rate Band – Planning and Pitfalls
• Business & Agricultural Property – 100% relief but for how long?
• Inheritance Tax and Trusts – the basics.

Who should attend

This webinar is intended for accountants in general practice who advise on tax planning and compliance.