• 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

I like he 6 hour course in a day as it gives room at the start and end. Excellent venue. Excellent speaker. I rarely give 10s!

Very engaging speaker, made a difficult subject very interesting. 

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

Fantastic course and content

John Bunker was very engaging and delivered an excellent session covering all areas of taxation relevant to private client practice. It was highly informative and I would recommend this course to anyone specialising in this area. 

Available dates (1)
Tue 16 Jun 2020 - 10:00AM London Become a VIP and get your first 3 hours' FREE£480
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Course Notes - Tax Doesn't Have to be Taxing: A Masterclass £120

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