Course Outline
Using case studies and drafting techniques, we will explore the nitty-gritty of certain provisions in Wills, delving into the detail and unearthing the traps.
What the course covers
- Optimising the use of business property relief and agricultural property relief in Wills following the Finance Act 2026, including a review of the importance of section 39A IHTA 1984
- Survivorship clauses
- Drafting residence nil rate band gifts on the first or second death
- Incorporating general nil rate band gifts
- First or second death gifts
- Conditional gifts
- Free of or subject to tax gifts
- Dealing with overseas assets and dovetailing multiple Wills
Course Details
- Category
- Technical
- Topics
- Wills Inheritance Tax Planning
- Duration
- 2.5–3 hours
- Delivery
- In-person or online
- Level
- All levels