Tax Issues on Planning with Interests in Possession (Especially IPDIs)
Details
- Date: Tuesday 6th May 2025
- CPD Hours: 1 Hour
- Expires after: 120 Days
- £25 Plus VAT
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Immediate Post Death Interests (IPDIs) are likely to become increasingly important for many clients, including farmers/business owners, who may need to use an IPDI e.g. for their spouse (followed by earlier termination of the interest) to pass assets tax free to children.
- General requirements for an IPDI
- Effect of s.80
- Early termination of interests in possession – IHT and CGT issues
- IPDIs and claiming the RNRB
- Post-death rearrangements involving IPDIs
- GROB issues and s.102ZA
- Registration on the TRS and administration
Simon Douglas, Barrister, 5 Stone Buildings
£25.00 + VAT
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Speakers
Simon Douglas
Barrister, 5 Stone Buildings
Barrister, 5 Stone Buildings