IHT Considerations in Commercial Transactions - A Guide to the Potential Pitfalls

Introduction

This new virtual classroom seminar will highlight a number of corporate and commercial property type scenarios with IHT angles and potential pitfalls for business owners and their advisers.

It is suitable for company commercial and commercial property lawyers who wish to gain an insight into the common IHT issues arising in commercial transactions.

It is also suitable for private client lawyers who advise commercial clients, or work with commercial lawyers on commercial transactions, or who simply need an update on IHT tax planning in the commercial context.

What You Will Learn

This live and interactive session will cover the following:

• Business property relief - the binding contract for sale
• Rights issues - deathbed planning
• Structuring commercial enterprises in a tax efficient way - excepted assets
• Fragmented shareholdings - related property and ‘loss to the estate’
• ‘Value freezing’ and share issues
• ‘Value freezing’ and development land
• Business property relief on land used by a business - a trap for the unwary

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.