Estates: Tax Planning with Gains and Losses Post-Death and Maximising RNRB
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Speaker: John Bunker
CPD Time: 1 hour
Duration: 1 hour
This talk will take you through a case study of an estate with two key elements:
Gains and losses on shares and 2 properties since death, maximising the tax saving:
- using appropriations (which can be underused) as a planning tool;
- how to make the most of IHT loss relief and lower rates of CGT for some beneficiaries;
- and thus the mix of IHT and CGT within the estate on changing values.
Potential to vary the terms of the will for RNRB planning to save IHT:
- Where some descendants don’t inherit through the right form of trust; and
- Where the residuary estate has a mixture of beneficiaries who closely inherit and those that don’t.
John Bunker, Solicitor, Chartered Tax Adviser and Lecturer
£25.00 + VAT