Since the Autumn Budget in October 2024, the focus has been on the changes to the scope of inheritance tax and the proposed restrictions on reliefs. In this session, our trainer, Karen Speight, takes a step back from the ongoing discussions and work through the practicalities of dealing with IHT calculation.

Aimed at professional advisers interested in understanding more about how IHT is calculated in 2025-26 and the practical implications of IHT compliance, this three-hour webinar covers:

  • When IHT is chargeable
  • Valuing transfers
  • Exemptions and reliefs
  • Utilising the nil rate band
  • Calculating IHT
  • Post-mortem reliefs
  • Administration and payment of IHT
  • Impact of future changes

The recording can be viewed here:

Inheritance tax – doing the IHT calculation