Introduction to Inheritance tax
Available on these dates:
You can book this course by using the booking form above. The booking will be confirmed by e-mail.
Course contents
The course is designed for accountants with a good knowledge of the tax system but who regard IHT as a weak area. The course assumes delegates only have a basic knowledge of IHT which they would like to improve before considering the more advanced IHT aspects.
- The charge to IHT
- Exempt transfers
- Potentially exempt transfers
- Tax calculations for chargeable lifetime transfers
- The cumulative basis of IHT
- Business property relief
- The Death Estate
- Gifts with reservation of benefit
- Deeds of variation
- Payment of tax.
The course is highly practical, includes case studies and is limited to a maximum of 20 to 25 delegates.