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IHT in Discretionary Trusts - A 30 Minute Guide to Section 80 Issues

Level
Intermediate: Requires some prior subject knowledge
CPD
0.5 hours
Viewership
Access for entire organisation
IHT in Discretionary Trusts - A 30 Minute Guide to Section 80 Issues

Available to view from 9 Jun 2025

With a SmartPlan £99

With a Season Ticket £198

Standard price £396

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Introduction

Taxing IHT inside the relevant property trust regime can be complicated enough with a straightforward trust.

When the trust starts out life as an immediate post death interest and then converts to being inside the relevant property regime (‘RPR’), IHTA section 80 kicks in and the taxation calculations can get even more tricky.

This short webinar will guide you through these issues, showing you how to deal with the conversion using both the legislation and some practical examples.

What You Will Learn

The webinar will cover the following:

  • What is a QIIP?
  • What happens when a QIPP passes to a DT?
  • How does it impact the anniversary charge?
  • Examples and tips

This pre-recorded webinar will be available to view from Monday 9th June 2025

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.

IHT in Discretionary Trusts - A 30 Minute Guide to Section 80 Issues