Masterclass - IHT and the New Long Term Residence Rules

Taking extracts from our popular Conference programme, Mercia Masterclasses offer a unique opportunity to hear from experts in specialist areas without having to attend the full conference event.

Edward Hayes, Burges Salmon, covers:

• A reminder of the existing rules for ‘excluded property’.
• How the new concept of ‘Long-Term Residence’ will work in practice.
• How the new IHT ‘Tail’ will operate and the different applications.
• Why domicile will remain relevant in some cases.
• High-level comments on the impact for settlors and beneficiaries of trusts.
• Planning considerations.

If you are interested in the recordings of the entire International Tax Conference 2025, please see here.
CPD members receive 10% discount.