IHT 400 - Danger Points [2019]

Despite the introduction of the transferable nil rate band and residence nil rate band, practitioners still have to deal with estates where IHT is payable. If IHT is payable, there are considerable issues and danger points to be considered when completing an IHT 400.

This webinar will consider:

• valuation of assets for IHT purposes
• gifts within seven years of death
• treatment of jointly owned assets
• the law relating to domicile
• claiming BPR
• claiming APR