This webinar will focus on all aspects of the IHT residence nil rate band (RNRB). It is essential viewing for all private client practitioners who are giving clients wills, succession and tax planning advice. The webinar will provide practical guidance on how to maximise the benefit of the RNRB for your clients while avoiding various pitfalls.
The webinar will provide delegates with the following learning outcomes:
an understanding of the RNRB and its qualifying conditions
the interaction of the RNRB with the IHT NRB and IHT reliefs
the impact of the RNRB on will drafting
how to identify practical planning opportunities
the impact of the Office of Tax Simplification IHT review and 2020 Budget