Course Details

Many owner-managers now find that they may have to pay significant inheritance tax bills on their shareholdings and business assets. Clients will be looking for bespoke solutions about how these penal IHT charges can be mitigated. This course will give you some practical tools to apply in helping them.


In this session Peter Rayney will cover the following topics:


  • Exploring the recent changes to Business Property Relief.
  • An overview of various succession strategies
  • Using trusts for asset protection and tax planning
  • Family Investment Companies
  • Company purchase of own shares as an exit route
  • Relevant points arising from the Budget 2026.


By attending this session, you will be able to provide your clients with the latest succession planning strategies for passing down the business with minimal tax costs.


This course will be highly beneficial for general practitioners, accountants, tax advisers, lawyers and owner-managers.


Course level: Intermediate

CPD Course Speaker

Peter Rayney Tax Consulting

Peter Rayney

Peter Rayney practises as an independent tax consultant through his own practice, advising owner-managed companies, accountants, lawyers and tax practitioners on a wide range of tax issues. He specialises in company sales/acquisitions, reconstructions, succession planning and all aspects of owner managed business taxation. His firm’s website can be found at www.peterrayney.co.uk

He is always in demand as a tax lecturer and regularly contributes tax articles to the professional press. Peter is also an author of various journals and books including the very popular “Rayney’s Tax Planning for Family and Owner Managed Companies” (Bloomsbury Professional). He has won ‘Tax Writer of the year’ at the Taxation Awards an unprecedented three times.

Peter is President of the Chartered Institute of Taxation and immediate past chairman of the ICAEW Tax ‘s Technical Committee.