Back to Basics IHT (including forms)

To familiarise participants with the principles of inheritance tax for individuals and trusts.  Understanding the fundamental framework is critical before tax planning can be considered so whilst some basic planning points will be introduced, the course is primarily aimed at covering the fundamental structural, computational and compliance requirements.

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

Participants need a calculator as practical exercises are an integral feature of the course whether delivered face to face or on Mercia Live.

The content for 2022 may vary.

CPD Course
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