IHT in Discretionary Trusts - Taxing EPTs, s80 Issues & More

Introduction

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

Throw in an overseas trust, a discretionary will trust, a IIP converted to a discretionary trust and the taxation calculations get even more tricky.

This virtual classroom seminar will address these issues showing how to deal with excluded property trusts, calculating the IHT under section 80 IHTA 1984, learning how to treat discretionary will trusts and more.

The session will guide you through both the legislation and many practical examples introducing you to what is important to know about how we tax relevant property trusts.

What You Will Learn

This live and interactive session will cover the following:

• Taxing ‘Excluded Property Trusts’ (‘EPTs’)
• Section 80 IHTA 1984 issues
• Discretionary will trusts and distributions therefrom
• The creation of Relevant Property Trusts (‘RPTs’) from other non RPT trusts
• The taxation of accumulation and maintenance trusts

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.