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Will Drafting: The Key Issues in Planning for These Changes

£25 plus VAT

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Date: Tuesday 6th May 2025
Speaker(s): Naomi Neville
CPD Time: 1 Hour
Duration: 1 Hour
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The knock-on effect of bringing pensions into the IHT net, combined with the huge changes in the IHT treatment of businesses and farms, means some major re-thinking of will planning with reference to IHT.

  • How to maximise the use of the NRB and any transferable NRB
  • How to secure RNRB, especially when pensions are taken into account for the £2m threshold
  • The use of Discretionary trusts and IPDIs in wills for spouses
  • The interaction of 100% and 50% relief in will drafting
  • Maximising APR/BPR through will structuring

 Naomi Neville, Solicitor, Partner, Irwin Mitchell

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