Course Details

Thanks to frozen thresholds, restrictions to reliefs on business and agricultural property and crucially the inclusion of pension assets from April 2027, more and more people are likely to find themselves with a potential IHT liability in the coming years. 

 

This course provides a helpful refresher of the foundations of how this tax works to ensure you can address client concerns confidently. 

 

In this course Helen Thornley covers the following topics:

  • An introduction to IHT for UK individuals – how it works and the interaction with probate  
  • When is IHT charged in life and on death
  • How to calculate the IHT due 
  • What reliefs are available 
  • What gifts are exempt from IHT 

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CPD Course Speaker

ATT - Technical Officer

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).