Residential Property - IHT

This course will focus on the inheritance aspects of both lifetime and death planning on the family home. A secondary focus will be to consider IHT aspects of investment residential property including property used for furnished holiday lettings.

Content will include:

• Lifetime planning issues

• General planning techniques
• The Gift with Reservation pitfall
• Pre-owned assets

• Death planning matters

• The residence nil rate band including downsizing
• Other death planning with the family home including trusts

• Planning with other residential property

• Jointly owned assets
• The BPR problem

• Non-UK domiciles

• UK residential property

• Recent developments or points of interest

This session forms one of a three part series which will consider taxation aspects of residential property for the individual. Each part can be used as a standalone session.

Click on the following to see the other sessions:

• Capital Gains tax
• Income Tax

The content for online courses predating 2021 may vary.