Join us online at 1.00 pm on Wednesday 26 August for a lunch-hour Assembly exploring some of the dark corners of inheritance tax planning.
Our host, Richard Allum is joined by Elaine Cruickshank, Tax and Trusts Manager at Aegon, to unpick the areas of IHT that most often trip paraplanners up, and the planning opportunities hiding in the detail.
During this lunch-hour Assembly we expect to
- untangle the transferable nil rate band and residence nil rate band, including the detail that trips people up around second marriages and downsizing provisions
- get into the finer points of gifting exemptions, PETs and CLTs, beyond the seven-year headline
- understand how the inclusion of pensions in estates affects the taper threshold, and what that means for clients close to the £2 million mark
- work through charitable giving and the 36% rate, including the added complications once pension funds are in the mix
- get a brief update on business relief (BR)
- bring it all together with planning opportunities you can take straight back to your desk
What can you expect to take away?
You’ll leave this Assembly with a sharper grasp of the IHT detail that’s easy to get wrong, and the confidence to spot these issues in your own client cases.
As always, this is a chance to learn something new, fix the gaps in your own knowledge, and share your questions, experiences and all you’ve picked up with your colleagues.
Sound like a good use of your lunch hour?
Save your spot now.
