- Advanced/Update * 3 hours CPD
This course will provide experienced practitioners with the opportunity to explore changing best practice in drafting wills and using trusts in tax planning in the light of changes in recent years' Finance Acts. There will be an opportunity for discussion on a number of areas including:
- IPDIs
- Nil rate bands
- Use of reliefs and potentially exempt transfers
- Gifts to children and grandchildren
- Discretionary trusts
- Pilot trusts
- Variations of estates and trusts
- TSIs and trusts
Examples of draft clauses will be provided and discussed.