Course Details

In this session Helen Thornley will cover the following topics:

  • APR and BPR changes from April 2026 – what we know so far about how the new £1 million allowance will operate from April 2026, including transitional arrangements for gifts from October 2024. 
  • IHT on pensions from April 2027 – what does this mean for personal representatives 
  • Building an action plan for wealthy clients 
  • Capital Gains Tax update – a brief refresher of recent changes 
  • Trust and estate update – concluding with some practical issues and recent news 

 

After a period of relative stability, there are a lot of changes in the Capital Taxes area.  This session will bring delegates up to date with the latest information on the changes to Inheritance tax with a focus on the new charges for pensions, business and farming assets. We will look at the draft legislation published over the summer, before concluding with some practical updates on CGT and matters relating to trusts and estates. 

 

This session will be of most interest to tax advisers and accountants

 

Course level: Foundation / Intermediate

 


CPD Course Speaker

ATT

Helen Thornley

Helen is a technical officer with the Association of Taxation Technicians (ATT) where her role includes looking at the latest changes in tax policy and working with HMRC on developments and improvements to their systems and processes.

Helen’s background is in personal tax, and prior to joining the ATT she worked in the north of England advising family businesses and high net worth individuals. Helen writes for publications including Tax Adviser, AccountingWEB, Accountancy Age and Taxation magazine.

She has appeared on BBC Radio 4's Money Box Live and BBC Radio 5 Live's Wake up to Money in addition to many local radio stations and been quoted in the Financial Times, Times, Telegraph and Guardian. Helen is also a member of the CIOT, ICAEW and STEP (Society of Trust and Estate Practitioners).