• IHT Residence Nil Rate Band (RNRB) basics including downsizing relief
    • Planning to maximise the use of RNRB and to mitigate the loss of RNRB for estates over £2m, looking at the crucial planning issues for spouses with RNRB.
  • IHT Nil Rate Band Discretionary Trusts: exploring when and how to use NRB D/Ts as they make a ‘comeback’ due to RNRB; together with the effective use of exemptions and reliefs in lifetime and will planning.
  • Transferable Nil Rate Band and the interaction with using the Nil Rate Band
  • Lower rate (36%) of IHT if 10% of net estate to charity
    • Understanding the component parts, and merger of components, along with the great under-used potential of the lower rate.
  • Deeds of Variation: planning issues around variations
    • including use of the Nil Rate Band & NRB D/Ts and the 36% rate
    • rearranging trusts within two years of death using s. 144
  • CGT Main residence relief: the key rules and some planning issues arising
  • SDLT: the 3% higher rate for additional properties & how it works
    • Planning issues, especially with estates (properties inherited) and trusts; how the charge interacts (or doesn’t) with first time buyers’ relief.
  • Pensions death benefits: the tax rules
    • Planning issues arising alongside drafting wills, and estate administration, and the future for spousal by-pass trusts.
John Bunker

John Bunker

Details and courses

Trainer - John Bunker, great at presenting and applying the knowledge to real life examples.

Available dates (2)
Wed 11 Dec 2019 - 10:00AM London Members save up to 50% off training£630
Thu 18 Jun 2020 - 10:00AM London £630
Purchase course documentation
Course Notes - Tax Doesn't Have to be Taxing: A Masterclass £79

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