CPD | Death benefits – Pensions freedoms in 2015 introduced major changes to pension death benefit options and taxation. Here we provide some technical support to help you.
Here we look at some of the questions we are asked most often.
In these case studies we look at inheritance tax on transfers.
In this guide we talk about the importance of inheritance tax planning.
A spousal bypass trust can be used to stop death benefits falling into the surviving spouse’s estate. Here we explain how this type of trust works.
On the 6 April 2015 the residence nil-rate band (RNRB) was introduced. This is an additional threshold for inheritance tax (IHT) planning above the current £325,000 threshold. Here we explain how this works.
Gifts made to anyone from your client’s estate are exempt from inheritance tax provided they survive for a period of 7 years from the date the gift is made. Here we explain how this works.
The Finance Act 2013 introduced a change which limits the deductibility of debts in certain circumstances. Here we explain the changes.
The House of Commons has produced a briefing paper on inheriting both state and private pension rights.
CPD | Protecting a legacy – the opportunities available - In this webinar, we take a closer look at the opportunities available in the Inheritance Tax Planning space.