IHT Planning for Businesses and Farms in a Changing Environment
Details
- Date: Monday 27th November 2023
- CPD Hours: 1 hour
- Expires after: 120 Days
- £25 Plus VAT
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Maximising BPR & APR, in lifetime planning, wills and post-death planning, is vital for farm and business owners. This session will cover:
- An outline of the basics for 50% & 100% APR & BPR
- Some crunch issues including the “wholly or mainly” test, for mixed trading and investment businesses
- And excepted assets – what if you have “too much cash”?
- BPR for farmers and issues to watch as environmental land management is revamped, changing established tax certainties
- Use of NRB Discretionary Trusts, the importance for RNRB and some drafting issues, including uncertainty re eligibility for APR & BPR
- Some lifetime succession planning, including avoiding proprietary estoppel claims
John Bunker, Solicitor, Chartered Tax Adviser and Lecturer
£25.00 + VAT