The Inheritance Tax Rules - An Introduction for Probate Practitioners

Introduction

The inheritance tax rules can be complex, not least due to the new Residence Nil Rate Band (RNRB), and mistakes can be made by miscalculating tax or claiming allowances incorrectly.

This brand new live interactive broadcast session is designed to provide an update on the current tax rules, including the calculations for potentially exempt transfers, RNRB and claiming gifts out of income plus Business Property and Agricultural Property Relief, to enable you to accurately calculate the tax.

What You Will Learn

The live interactive broadcast session will cover the following:

• The basics of the tax rules including the transferable nil rate band
• The new RNRB
• Potentially exempt transfers and their effect on IHT
• Gifts with reservation of benefit
• Allowable allowances from IHT - annual allowances and gifts out of income
• Business Property and Agricultural Property Relief

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.