1st October 2024

TIMING

COURSE CODE

OC01A4

SPEAKER

Mark Ward

OBJECTIVES

None of us has a crystal ball to delve into what might happen to capital taxes, and especially IHT following the forthcoming General Election. During this seminar a number of IHT planning opportunities available to individuals and trusts will be considered, along with the pitfalls to be avoided. The session will include an appraisal of the most recent changes in legislation and case law, as well as the protective steps that clients may need to take as and when we learn the intentions of a new Government.

WHO SHOULD ATTEND?

Partners and staff in small and medium sized practices.

TOPICS

These will reflect recent developments and changes, but are likely to include the following:

The essentials
       • Understanding the interaction of CLTs and PETs
       • Nil-rate band and residential nil-rate band – to transfer or not to transfer?
       • Reminder of anti-avoidance rules

The family home
       • Avoiding gifts with reservation of benefit
       • Using pre-owned assets tax rules to reduce the IHT liability
       • Dealing with the past and planning that may not have been effective

Business reliefs
       • Planning for the future
       • Digging deeper into the do’s and don’ts of agricultural and business property            reliefs
       • Deathbed planning

Using trusts
       • Getting to grips with exit and principal charges and the opportunities arising
       • Advantages of nil-rate band trusts
       • Immediate post-death interests
       • Trusts for bereaved minors
       • Discretionary will trusts and Deeds of Variation
       • Flexible reversionary trusts

Other issues
       • Family investment companies
       • Investments generally

VENUE

This course will be available live online. You will be emailed the link to join two days before the course date.

DISTRICT

All

COURSE FEE

 £100+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £60.00+VAT per place).