IHT Planning for High Net Worth Individuals (Dec 25)
Category: Tax | Duration: 2hrs | Tag: VODWITXUK25D1S2 | Type: Video | Course Level: Intermediate | Speaker: Ros Martin | Date: 09/12/2025 12:10
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 course is to consider the changes and whether there are any opportunities to assist clients.
In this course Ros Martin covers 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
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.
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.