P1494 Case studies involving the new IHT regime and trusts - Part 1
Tolley CPD
Case studies involving the new IHT regime and trusts - Part 1
Robert Jamieson
Seminar
This Seminar is 14 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Christopher - 100% and 50% relief available
- 3) The death estate
- 4) IHT payable
- 5) George - CLTs of relievable property made on or after 6 April 2026
- 6) Daughter's trust
- 7) Son’s trust
- 8) Anne - CLT within 7 years of a failed PET
- 9) Third transfer on 15 August 2031 - £500,000 of farmland to son
- 10) What if Anne had died two years earlier on 15 September 2032

+44 (0) 330 161 1234
technical.helpdesk@lexisnexis.co.uk
+44 (0) 330 161 1234
technical.helpdesk@lexisnexis.co.uk

