Course Details

We have seen a number of changes to the inheritance tax (IHT) rules in recent years with high net worth individuals being disproportionately affected.  Clients are increasingly worried that the plans they had for their wealth are being undermined by the changes and want to consider the alternatives.  The aim of the session is to consider the changes and whether there are any opportunities to assist clients.

 

In this session Ros Martin will cover the following topics: 

  • Changes to BPR and APR from April 2026
  • Changes to the IHT cost of pension funds from April 2027
  • The possible options to plan for those changes
  • Gifting of assets and understanding what mistakes can be made
  • The impact of changes to non-domicile provisions and the new long term resident concepts

 

By attending the session, you will be able to consider which clients might have IHT problems when the changes are introduced and what options they will have to mitigate those additional liabilities.

 

This session will be of most interest to Tax Advisors

 

Course level: Intermediate

CPD Course Speaker

Ros Martin Taxation Consultant & Lecturer

Ros Martin

Ros Martin CTA is a consultant and lecturer covering all aspects of direct tax and Stamp Duty Land Tax. She was an Inland Revenue fully trained Inspector until 2000 when she left to become a consultant advising on tax planning for large and small businesses and individuals as well as dealing with full and aspect enquiry work.

Her clients are mainly small and medium sized accountants and the consultancy work gives a particular opportunity to understand the key issues of concerns for such professionals and consider the practical aspects of the application of legislation.