Residential Property - IHT

The inheritance aspects of both lifetime and death planning on the family home will be the focus including the new residence nil rate band. A secondary focus will be to consider IHT aspects of investment residential property including property used for furnished holiday lettings. 

Content

Lifetime planning issues 

• General planning techniques 
• The Gift with Reservation pitfall 
• Pre-owned assets 

Death planning matters 

• The residence nil rate band including downsizing 
• Other death planning with the family home including trusts 

Planning with other residential property 

• Jointly owned assets 
• The CGT problem 
• The BPR problem 

Non-UK domiciles 

• UK residential property  

Recent developments or points of interest 

This course forms one of a three-part series which will consider taxation aspects of residential property for the individual. Each part can be used as a standalone session. 

Click on the following to see the other sessions:

• Capital Gains tax
• Income Tax

The content for Online courses predating 2023 may vary.

The above content relates to 2023 only.