Probate and IHT - A Tax Refresher

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

Content will include:

IHT reporting process  

• Overview   
• Excepted estate identification and reporting   
• Other administration changes or reminders  
• Correcting errors  

Domicile matters   

The impact of lifetime gifts including   

• Gift with reservation  
• Normal expenditure   

A focus on selected reliefs   

• Residence Nil Rate Band  
• Business property Relief pitfalls and challenges 
• Post Mortem Reliefs  

Variations and Disclaimers