Back to Basics IHT (including forms)

To familiarise participants with the principles of inheritance tax for individuals and trusts focussing on fundamental computational and reporting aspects. Some basic planning points will be introduced but the course is primarily aimed at ensuring the fundamental framework is understood.

Content:

• The importance of domicile
• Lifetime transfers
• Exemptions
• Valuation of assets for IHT purposes
• Calculation of IHT on the death estate
• IHT reliefs
• Occasions of charge for trusts and basic calculations
• Excepted and exempt estates
• The IHT forms: IHT100, IHT205, IHT 400

Participants should bring a calculator as practical exercises are an integral feature of the course.

The detail above relates to the 2019 course only. The content for 2020 courses may vary.

CPD Course
New credit option for 2019

Our training courses credits could provide a more flexible payment option. Call 0116 258 1200 to find out more or visit our credits page.


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