Probate and IHT - A Tax Refresher

This course focuses on the Inheritance Tax issues arising during the probate process.  

Content will include:

New developments and announcements

IHT reporting process 

• Overview  
• Excepted estate identification and reporting 
• Correcting errors 

 Tas status for IHT

• 2024/25- it’s all about Domicile
• 2025/26 – the new tax status rules  
• Spouse exemption

The impact of lifetime gifts including  

• Gift with reservation 
• Normal expenditure  

Business property Relief - an in depth focus

• Autumn Budget 2024 proposals
• Key essentials
• Risk areas
• Key case law

 Charitable legacies and the 10% reduction

 Instalment option

Post-mortem reliefs

The content for online courses predating 2025 may vary.