Course content 

Professor Lesley King will be speaking about maximising IHT reliefs & exemptions in Estate Planning.

Efficient IHT planning is often about spotting relatively low cost routes to achieve an improved result.


This session will look at 

LIFETIME STEPS
• Pensions as part of general strategy
• IHT efficient investments
• Normal expenditure out of income exemption
• Family maintenance exemption
• Lifetime gifts – when to consider (and when not to)
• Reservation of benefit and sharing arrangements
• Elderly farmers

THE WILL
• Maximising the RNRB: occasions when it’s use it or lose it
• Use of Nil Rate Band discretionary trusts: when are they worthwhile?
• Property eligible for BPR: reasons for using a discretionary trust

About the speaker

Professor Lesley King, is a former member of the Probate & Estates Committee of STEP, a former member of the Law Society’s Wills & Equity Committee and an honorary member of the Association of Contentious Trust and Probate Specialists. She is Professional Development Consultant at the University of Law.

She is co-author of Wills, Taxation and Administration: A Practical Guide; A Modern Approach to Wills, Administration and Estate Planning (with Precedents);  A Modern Approach to Lifetime Tax Planning for Private Clients (with Precedents); A Practitioner’s Guide to Wills; Varying the Disposition of an Estate after Death; Wills: A Practical Guide; and editor of The Probate Practitioner’s Handbook. 

She is a contributor to the Wills and Trusts volumes of Halsbury’s Laws and the Encyclopaedia of Forms and Precedents and to The Law and Ethics of Dementia. 

She is the wills and probate columnist for the Law Society Gazette, and writes and lectures extensively on wills, taxation and related matters.