Course outline:
A new era for IHT planning with changes to key reliefs and the widening of the scope to pension funds makes this a hot topic in 2026.
This course focuses on key matters and core techniques to be considered when undertaking lifetime transactions and death reporting and planning for clients. CGT matters will also be included to the extent that they are significant to lifetime planning decisions.
Case studies and illustrations will be used throughout to highlight alternatives and practical issues.
The content will include some reference to trusts but trusts are considered in more detail in our course Trusts - Key Tax Considerations and Planning
Course details:
The 2026 course will include:
- IHT planning with clients - what information do we need before we start
- A focus on the IHT changes for 2026 and 2027 and the impact on planning
- Securing BPR/APR - key risk areas
- Useful lifetime planning tools
- CGT- the lifetime tax hurdle
- Death - a guide to the IHT process and reporting
- Death Estate planning - key fundamentals including variations
- Any new announcements and developments
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2025 Training Programme
Explore our full list of events in our 2025 Training Programme.