Inheritance Tax & Capital Gains Tax – Update, Tax Planning and Tax Traps

Name: Inheritance Tax & Capital Gains Tax – Update, Tax Planning and Tax Traps
Availability: InStock

Using practical examples, case studies and insights, you will become proficient in the latest tax changes and how they affect your clients.

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A half-day IHT & CGT training presented in a virtual class

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In-house pricing available – often more cost-effective for teams of 10+

Download: Course Outline

Inheritance Tax Training (IHT)

Business Property Relief (BPR) and Agricultural Property Relief (APR):

Main conditions
Proposed restrictions on APR and BPR from 6 April 2026:

How they impact individuals and tax trusts
Instalment option for paying tax
Transitional provisions

Problems with cash-rich businesses or those deriving value from L&B
Partnership structures and why they sometimes don’t work
Recent cases

Understanding the residence nil rate band:

When it is available
Transferability between spouses / civil partners
The complex ‘downsizing’ provisions

Pensions:

Proposals to bring all pension death benefits from money purchase pension schemes within the charge to IHT:

How effective tax rates on pension schemes may exceed 90%
Impact on retirement planning

Abolition of Non-Dom Status for Tax Purposes (From 6 April 2025)

Abolition of the remittance basis for income tax and CGT
Key points of the proposed replacement ‘foreign income and gains’ (FIG) regime for new residents
Transitional provisions, including:
- Rebasing of assets for CGT purposes
- Temporary Repatriation Facility
The new residence-based IHT regime:
- When foreign assets come within the IHT net
- How long do they stay within it once you have become a non-resident?

Capital Gains Tax (CGT)

This CGT training explores Business Asset Disposal relief (BADR):
- Increasing BADR rates from 6 April 2025
- Trading company status:
  - Importance of the Assem Allam case
- Traps to avoid and key cases
Main residence relief:
- Review of recent cases
Goodwill on business disposals and incorporations:
- HMRC practice
- Recent cases

Redcliffe's Capital Gains Tax and Inheritance Tax course leader is a Chartered Accountant who qualified with PwC in 1988, spending his last 18 months there in the Tax department. Then, in 1989, he joined a leading financial training company as a tax tutor.

Since 1992, he has been self-employed as a Professional Development Tutor and Training Consultant, specialising in tax update courses for accountants, lawyers and investment managers.

Our trainer has been teaching in the financial services industry since 1994 and writes regularly for Tax Insider, as well as speaking at conferences of bodies such as the ICAEW and CIOT.

CGT and IHT training from Redcliffe will bring delegates up to date on:

The latest developments in the business reliefs for inheritance tax. This includes the restrictions on agricultural property relief and business property relief due in April 2026.
Complications arising from the rules on residence nil rate band (NRB) and transferable NRB.
The proposals to bring death benefits of defined contribution pension funds within the charge to IHT, even when written into trust.
The key IHT and CGT planning points and problems for individuals arising from the abolition of non-dom status.
Recent CGT developments, including restrictions on business asset disposal relief (BADR).
Recent case law, HMRC guidance and other important developments.

Our inheritance tax training expert is a Chartered Accountant with over 35 years of experience in tax training.
The course includes a discussion of a wide range of subject-relevant tax cases.
There are many numbers-based practical examples to aid understanding of potential tax exposure.
Highlighted throughout this capital gains tax training are tips and traps to be aware of.
All relevant issues from the November 2025 Budget and Autumn Finance Bill are covered.

This CGT and inheritance tax course is a must-know for:

Legal and Estate Planning Professionals: Solicitors, estate planners, and wealth managers aiming to stay informed on up-to-date capital gains and inheritance tax regulations, as well as the abolition of non-dom status, to better advise their clients.
Accountants, Tax Advisors, and Financial Professionals: Practitioners who handle client or organisational tax matters, seeking a thorough grasp of the latest legislation and practical techniques for optimal tax planning.
Business Owners and Directors: Individuals responsible for strategic decisions in SMEs or large corporations, who need to understand the impact of capital gains tax, inheritance tax, and non-dom reforms on their business transactions and succession plans.

Redcliffe Training's IHT & CGT training course will update you on the changes that have taken place in recent years and those that are planned. We spend the majority of our time on IHT, where there have been more developments of note.

We will review various cases that show some of the practical problems that you may come across. Throughout, emphasis is given to traps that can catch out the unwary professional.

Inheritance Tax and Capital Tax training will look at many ways for you to save your client tax. These generally involve having a good understanding of what are often detailed rules and, crucially, planning well in advance of a disposal or transfer.

Very good instructor, engaging and very good at explaining sometimes complex topics.
Very thorough, easy-to-understand layout. Examples were very helpful in understanding the technical aspects.

Request a fee quote for an exclusive in-house presentation of this course

Request a fee quote for a pre-recorded course
(min. 50 participants)