Course contents

Introduction to Inheritance tax

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 practical, includes case studies and is limited to a maximum of 20 to 25 delegates.
Course type
Inheritance tax