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