This session will look at some common problems and how to deal with them. It will include:
- Funding IHT – recent changes
- The increase in interest rates on unpaid tax
- The dangers of penalties
- Registration on the PRs – when do PRs have to register and on what?
- The reduced rate of IHT
- When to use post-death variations and IHTA 1984, s144 and when not to
Professor Lesley King, Professional Development Consultant, University of Law

