TRICKS & TRAPS IN CLOSING NIL RATE BANK DISCRETIONARY TRUSTS
Aim:
To explore the importance of s.144 IHTA 1984 and its operation in practice to dismantle unwanted discretionary trusts
Outcome:
Participants will be able to diagnose the key problem areas
Agenda:
- Events, events – a review of the wording of s.144 IHTA 1984
- Timing
- Documentation
- Absolute appointment or IPDI
- Capital Gains Tax and s.144 appointments
Lawskills reserves the right to amend this agenda to take account of updates throughout the year.
Please call 01962 776442 to check if this agenda has been subject to change.
