The Inheritance Tax Residence Nil Rate Band - traps and opportunities
In this IIL financial services lecture Charles Hutton advised that the IHT Residence Nil Rate Band started to come into effect in April 2017. Its details are complex, and often action is required to ensure that estates can benefit from it in full.
Sarah summarised the workings of the Resident Nil Rate Band. She explained how Wills should be drafted and other actions which should be taken, to ensure that its benefits are maximized.
By the end of this lecture members would have gained an insight into:
- Understanding the workings of the Residence Nil Rate Band
- How to ensure that the benefits of it are maximised
Charles is a Partner at Charles Russell Speechlys LLP solicitors, specialising in Wills, trusts, tax and estate planning.
Sarah advises UK and international clients in relation to UK tax, trusts, succession planning and mental capacity matters. She regularly advises clients in relation to the residence nil rate band and post-death variations.
Sarah Lord FPFS.
Registration & Security
IIL lectures are open to CII and PFS members
CII and PFS members must register online by 12pm one working day before the lecture
For lectures held in The Old Library, Lloyd's pass holders may also attend and do not need to register
All attendees (at any venue) must produce photo ID - either a Lloyd's pass, driving licence with photo or valid passport
- Email confirmations and photo ID must be produced to security staff at the lecture venue
- Attendance confirmations are non-transferable to any other person or lecture
- All venues have limited capacity and registration and/or a Lloyd's pass does not guarantee admission
Please let us know what we can do to make our events fully accessible to you.
Please contact Patricia Pedraza (020 7397 3911) with any queries regarding the CPD events programme.
This demonstrates the quality of an event and that it meets CII member CPD scheme requirements.
3/4 hours' CPD can be claimed for this event if relevant to your learning and development needs.
It is recommended that you keep any evidence of the CPD activity you have completed and upload copies to the recording tool as the CII may ask to see this if your record is selected for review. Details of the scheme can be viewed online at www.cii.co.uk/cpd.