Headline

"Pre Budget Report 2007 - Inheritance Tax"

Speaker: Gill Steel
Date: Recordings only available from first week November 2007
Level: intermediate/updating

Lecture Description

AIMS

*Gill Steel will be considering the impact of the Pre Budget Report (PBR) changes to Inheritance Tax (IHT) on Will drafting and Probate and she will cover:

AGENDA:

• The principle change
• What happens on first deaths after 9 October 2007?
• What happens on second deaths from 9 October 2007?
• What is the current legal status of these changes?
• Does the first spouse or civil partner have ‘unused’ NRB?
• What constitutes chargeable estate?
• When did the first death occur?
• What happens where the deceased has been widowed on more than one occasion?
• What happens if the PRs of the second estate do not make a claim?
• Is there a time limit for making the claim under s.8A?
• Are excepted estates affected by the changes?
• What should be done if on the first death the deceased’s Will contained a NRB discretionary trust with debt or charge provisions which has been implemented?
• If the NRB discretionary trust of the first person to die continues do you still need to worry about s.103 FA 1986?
• What advice should be given to those contemplating making a new Will?
• What about Wills you have drafted but not had approved by clients at 9 October 2007?

Gill Steel

Gill Steel is a Director of LawSkills Ltd., a consultancy and training-provider to professional service firms providing help and advice on strategic planning, business focused training, IT training, client care, people issues and skills development.

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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 structured CPE within the Institute's guidelines they may count the number of hours X 3 towards meeting their CPE point requirements.)

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