Course contents

To familiarise participants with the principles of trusts and IHT focussing on the fundamental computational aspects necessary for trust tax compliance.Some basic planning points will be covered but the course is primarily aimed at ensuring the fundamental framework is understood.
Practical exercises are an integral part of this course.
The course will include:

  • Types of trust for IHT
  • Occasions of charge for IHT
  • Principal and exit charges computations
  • Special trusts
  • Administration - forms, reporting and payments

Participants should bring a calculator as practical exercises are an integral feature of the course.
CPD Hours - 3

Course type
Inheritance tax