by Stephanie Webber

• Scope of IHT from 6 April 2025
• Long-term UK resident
• Settled property
• Long-term residence elections

by Stephanie Webber

• Eligible property
• Eligible value
• Other conditions
• Clawback

by Stephanie weber

• Unincorporated businesses
• Eligible value
• Ownership conditions
• From 6 April 2026

by Richard Dew

• Know the powers of PRs
• Understand the duties of PRs
• Recognise risk
• Avoid mistakes

by Tim Palmer

• General comments
• RNRB
• BPR
• Autumn 2024 Budget

by Andrew Cockman

• Definition of PETs
• Further considerations
• Deemed PETS - GWR
• Deemed PETS - liabilities

by Stephanie Webber

• Maximise NRBs
• Ensure exemption available
• Consider domicile elections
• Ensure no reliefs wasted

by Keith Gordon

• Basics of IHT
• BPR
• Exclusions
• The FTT decision

by Stephanie Webber

• Consequences
• What is a ROB?
• Common situations
• Further points

by Tim Palmer

• Reliefs and exemptions
• Losing the RNRB
• Deathbed planning
• BPR and furnished holiday lettings

by Stephanie Webber

• Eligible property
• Eligible value
• Other conditions
• Clawback

by Stephanie Webber

• Eligible property
• Eligible value
• Ownership conditions
• Further conditions

by Julie Clift

• What a deed of variation is
• Identifying tax advantages
• Understand its effects
• Qualifying conditions

by Richard Dew

• Common mistakes
• Avoiding mistakes
• Seeking help
• Reduce risks