Probate and IHT - A Tax Refresher

Course outline:

This course focuses on the Inheritance Tax issues arising during the probate process.

CPD Hours: 3

View Course Dates

Content will include

New developments and announcements

IHT reporting process

• Overview

• Excepted estate essentials and disqualifications

• Other reporting developments

• Correcting errors

Tas status for IHT 2025/26 and onwards

• Acquiring and losing long term residency and its impact

• Impact on trusts

• Spouse exemption

Business and Agricultural property Relief - an in depth focus

• The changes from April 2026 for individuals and trusts

• Risk areas

IHT on pension funds and the Personal Representatives

Residence Nil Rate Band refresher

Funding IHT liabilities including revised Instalment option

Some reminders on Variations

The contents of courses predating 2026 may vary.

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