- Advanced/Update * 3 hours CPD
This practical course considers the impact of changes in Finance Act 2008 which introduced the transferable Nil Rate Band and looks at how this is operating on the ground. It also includes a consideration of specimen clauses and an analysis of problems most frequently encountered.
- Ensuring any transferable Nil Rate Band is available
- Advising clients on lifetime allowances
- Is a Nil Rate Band Discretionary Trust still useful?
- Using trusts for asset protection
- Dealing with business and agricultural property
- Gifts of residue - settled or outright?
- What to do with existing Nil Rate Band trusts
- Valuation issues and the Family Home
- Curing defects using an Instrument of Variation