The Family Home: Inheritance Tax Mitigation through Lifetime Giving

Title: "The Family Home: Inheritance Tax Mitigation through Lifetime Giving"

Speaker: Matthew Hutton,Chartered Tax Adviser

Level: Intermediate/Advanced/Updating

Thursday September 22nd

6-7pm

Content

Consistently near the top of the list of topics continually thrown at private client solicitors by their clients is how to avoid Inheritance Tax at 40% on the family home. A number of well-publicised arrangements designed to circumvent the reservation of benefit rules introduced in 1986 have formed part of the traditional armoury – only to come a cropper most recently at the hands of the pre-owned asset regime which took effect from 2005/06. It doesn’t make much sense to avoid Inheritance Tax, only to end up with an annual liability to income tax…

So what sort of arrangements have been left unscathed and how might you equip yourself best to advise your clients when they knock on your door!

After a brief look at the GWR and POA regimes, this lecture will focus on seven specific planning ideas. Full notes will be provided, including in an Appendix a detailed analysis of the POA regime.

Matthew Hutton is a non-practising solicitor and chartered tax adviser who now devotes all his professional time to lecturing and writing on taxation. He is well placed to deliver this lecture, as the author of Tolley’s Tax Planning for Private Residences (3rd Edition 1999) with a 4th Edition projected for publication by Tottel in 2006.

Matthew Hutton

Matthew Hutton is a non-practising solicitor and chartered tax adviser who now devotes all his professional time to lecturing and writing on taxation. He is well placed to deliver this lecture, as the co-author of Hutton & Anstey on Stamp Duty Land Tax and a council member of the Stamp Taxes Practitioners Group.

1 hour

1 hour

1 hour

New Practitioners/Established Practitioners Programme

(Other CPD activity courses)

RECORDINGS and NOTES

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Watch on computer - watch online over the internet or buy the CD pack. Notes are also available separately.

or

Watch the lecture on TV!

Recordings now available on DVD (tv format) to watch on television in the comfort of your arm chair.

1. INTERNET - To watch online

• Available to watch online for a period of two weeks after the lecture
• Notes and Power Point slides are emailed
• Price £55:
• Course Code: MHSept22RI

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2. CD PACK

• Includes CD, printed notes, printed Power Point slides
• Useful booklet to help you get the most out of your recording
• Price: £57.50 inclusive of p&p
• Course Code: MHSept22CD

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3. DVD PACK - watch on TV

• Includes DVD (TV format), printed notes, printed Power Point slides
• Price: £57.50 inclusive of p&p
• Course Code: MHSept22DVD

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4. NOTES ONLY

• Includes printed notes
• Price: £30 inclusive of p&p
• Course Code: MHSept22Notes

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