Lecture Description

AIMS

*To alert practitioners to issues arising when considering the possible redirection or restructuring of an estate following a death

OUTCOMES

* Participants will be aware of the situations in which advantage can be taken of the backdated tax treatment accorded to a restructuring if the relevant conditions are satisfied, of limitations in the backdating that is available, and of traps that can arise in seeking to obtain it

AGENDA:

• When does backdating apply and for what purposes?
• Variations: what is happening in the real world?
• To backdate or not to backdate?
• Drafting approaches
• Settling Inheritance Act claims

Chris Jarman

Before starting practice as a barrister in 2006, from Thirteen Old Square Chambers, Chris Jarman was a partner for 20 years in one of the leading firms of private client solicitors in London. In over 30 years in the legal profession he has acquired wide-ranging expertise in both trust/succession law and tax law affecting private clients. His book IHT Trusts 'Alignment': A Guide to the New Regime was nominated for Private Client Book of the Year at the STEP Private Client Awards 2007. More recently he wrote the detailed section on Post-Death Reallocation of Property Devolving on Death in Tolley's Tax-Efficient Will Drafting.

Suitable for

*Solicitors & Legal Executives

*Barristers (New Practitioners/Established Practitioners Programme - other CPD activity courses)

*Accountants (if members of the ICAEW consider that any of our courses qualify as meeting towards their CPE point requirements.)

Packs Available

BOOKING INFORMATION

HOW TO BOOK

For details on how to book, please contact:

The Probate Section