The Impact of Lifetime Gifts on Estates in Administration [2021]

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Professor Lesley King

CPD Hours: 1

£35.00

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01332 226601
From our LAW2021 Online W&P Autumn package, this 1 hour session presented by Professor Lesley King looks at the significant (and usually complicating) effect on the administration of estates, when lifetime gifts do not exceed the nil rate band.

The Impact of Lifetime Gifts on Estates in Administration
Presented by Professor Lesley King

Even when lifetime gifts do not exceed the nil rate band, they can have a significant (and usually complicating) effect on the administration of estates.

This session examines:

  • The IHT implications of lifetime gifts including,:

- the effect on IHT payable on the estate

- the burden of IHT– who pays?

- the effect of changes in value between gift and death

- the risk of penalties in relation to gifts

• SDLT issues for beneficiaries

- the SDLT implications of lifetime gifts for

- warnings for beneficiaries

- the possible use of variations to avoid problems

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