In our fifth accredited CPD course of 2026, delivered in conjunction with leading training provider Tolley, we focused on inheritance tax rules along with the forthcoming changes to unused pension funds. We also cover succession planning in family businesses and related capital gains tax and IHT issues.
We were delighted to welcome Kevin Read, experienced tax tutor and training consultant, to deliver this session.
The three-hour session broadly includes:
- Scope of IHT following the Finance Act 2025 reforms
- Revision of basic IHT rules
- PETs and chargeable lifetime transfers
- Making use of IHT exemptions
- Nil rate bands
- Finance Act 2026 IHT changes to unused pension funds
- Succession planning in family businesses
- Transferring shares
- CGT tips and traps and using trusts
- Simple pre-death IHT planning
- The treatment of CGT upon divorce
