Trust Essentials - IHT Charges and Computations

This course provides an opportunity to consider the IHT occasions of charge for relevant property trusts and the related computational aspects. Worked examples are accordingly a key component of this course.

This course is suitable for those who have an understanding of the IHT framework for individuals and who now require an essential understanding of the mechanics of the IHT charges that apply to UK relevant property trusts and the impact of IHT on other trusts.

Content is likely to include:

• Specific trust types for IHT
• Occasions of charge for relevant property trusts
• Computation of the 10-year principal charge
• Computation of exit charges pre and post the principal charge
• Reporting requirements
• Special trusts for children
• Qualifying interest in possession trusts

The content for 2022 events may vary.