This session will cover:
Annual Allowances and exemptions;
Use of Trusts such as Discounted Gift Trust or Gift & Loan Trust to reduce or cap IHT liability;
Legacy Trusts for those with no immediate family beneficiaries;
Use of strategies such as IPDI Trusts to protect beneficiaries from previous marriages;
Use of Discretionary Will Trusts to utilise unused Nil Rate Band for remarrying widows / widowers. Increases to the NRB for a couple to more than the current £650,000 limit;
Business Property Relief.
As well as factsheets to take away, case studies will be used to highlight opportunities and vulnerabilities.