Estate planning processes and procedures

Financial planning
Tax and trusts
Self certified

Thursday 11th June 2020





John Bunker, consultant with Irwin Mitchell, freelance legal and tax trainer and in the process of writing the The Law Society’s Inheritance Tax Planning Handbook, takes us through some estate planning basics, focussing on the processes and procedures to be aware of.

Learning objectives

In this session we covered…

  1. Changes to the probate application process
    • Major changes to the way applications are made for a grant of probate and the aims of HM Courts & Tribunals
    • Service (HMCTS); Limits to applying online
    • How much information is needed and recent changes Where applications are processed and the new Probate Registry.

  2. Estates and trusts: variations within 2 years of death
    • Basics on using sections 142 (estates) and 144 (trusts), Inheritance Tax Act (IHTA) 1984.
    • An introduction to IHT and CGT
    • Potential use of variations for securing spouse exemptions and BPR/APR
    • RNRB and planning through variations

  3. IHT process changes for the Covid-19 crisis
    • IHT accounts: new procedures to adapt to the situation
    • Payments (and repayments) of IHT electronically
    • Help in paying IHT during the crisis


John Bunker
Irwin Mitchell

John is a freelance lecturer and Consultant Solicitor/Chartered Tax Adviser, Tax Trusts and Estates, at Irwin Mitchell. Chair of CIOT’s Private Client (UK) Taxes Committee, with over 25 years of experience specialising in wills, trusts, estate and tax planning, 23 years as a partner. He is temporarily representing STEP on HMCTS Probate Users Group.

John has developed external training work, in a freelance capacity, where he seeks to illuminate technical details with practical insight, to training for MBL, CLT, individual firms, local law societies, branches of STEP, CIOT, SFE and other professional groups.

Event resources

Useful links

Here are the links you need from this event. There were two questions that we didn’t have time to get to during the show. John has answered them and we’ve published them in a post on our blog. The link is listed below.

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