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Inheritance Tax Calculations recommended reading for CII and IFP exams


The guide is essential for anyone preparing for the R03, J01, J02, R06 or AF1 CII examinations. It may also be of assistance with other personal taxation exams including the IFP Certified Financial Planner, Paraplanner or Fellowship exams.

IHT is an emotive topic for most clients who want to hand on as much of their wealth as possible to future generations and resent paying further tax on wealth that has already been taxed on creation. In our opinion this guide is essential reading for all financial advisers. Having completed this guide you should be able to understand the importance of gathering a detailed history of a client’s lifetime gifts and the IHT impact of any planned gifts in the next seven years.

 The contents of this guide include:

  • The meaning of the 7 year cumulation
  • PETs while the donor is alive and the effect of death within 7 years
  • Chargeable lifetime transfers while the donor is alive
  • IHT exit charges during 1st 10 years and after 1st 10th anniversary
  • IHT calculations on death – and the need to revisit PETs & CLTs
  • Taper Relief
  • IHT for residual estate
  • Practice case study

This guide is also available within the Tax and Trusts Suite. The other two guides within the Tax and Trusts Suite are Income tax calculations and the Taxation of trusts. The Tax and Trusts Suite is a cheaper way to buy all three guides.

We estimate that this individual guide takes approximately 10 hours of personal study

Title: Inheritance Tax
Author: Sarah Dingley-Brown
Pages: 128
RRP: £35.00   Click Here To Buy Your Copy Now
You will be referred to our publishers where you can review the contents and preview the first few pages of this guide before buying.

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