P1430 IHT and the 14-year rule
Tolley CPD
IHT and the 14-year rule
Robert Jamieson
Seminar
This Seminar is 20 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) 7-year regime
- 3) Chargeable lifetime transfers
- 4) IHT calculations on death
- 5) Tax on death estate
- 6) Recent lifetime gifts
- 7) Example - Edward
- 8) Tax on Edward’s death estate
- 9) Lifetime gifts
- 10) Year 9 Chargeable lifetime transfer of £75,000