Inheritance Tax Mitigation (Part 1): Lifetime Planning — current rules and strategies

This course is aimed at mid-level plus lawyers and will assume an intermediate level of understanding of the inheritance tax rules.

We will recap recent changes in the inheritance tax regime and will focus on how best to structure some of the lifetime steps that can legitimately be taken in certain circumstances to mitigate the inheritance tax charge on death.

Part 1 focuses on lifetime planning strategies. Part 2 focuses on inheritance tax mitigation through Will drafting. The two courses can be taken separately or combined into a full-day session.