CAAV Inheritance Tax Recorded Webinar 2020
PLEASE NOTE – While useful preparation, listening to Recorded Webinars will NOT count for tutorial certificates for an examination application. Last year’s self-certification does not apply – see Webnote - Tutorials for the 2021 Examinations.
A recording of our Inheritance Tax and Agriculture Webinar held on 16th June 2020 is now available for anyone to purchase and watch on demand.
With Inheritance Tax untouched in the 2020 budget, where does it now stand?
Jeremy Moody, Secretary and Adviser to the CAAV, reviews:
- The Exemptions: Nil Rate Bands, Spouse Relief, PETs
- The Reliefs: APR, BPR, Woodlands
- Interaction with CGT
- The Lessons From:
- The BPR Cases - the business – wholly or mainly investments: Farmer, Balfour, Hertford
- Is it an Investment Business?
- The Grazing Cases - McCall, Charnley
- The Holiday Cottage Cases –Pawson, Ross, Graham
- The APR Occupation Cases – Hanson, Atkinson
- The Farmhouse Cases – Higginson, Rosser, Antrobus, Arnander (McKenna), Golding
- The Cottage case: Atkinson
- The Buildings Cases: Arnander (McKenna), Williams
- The Agricultural Value Case – Antrobus
The length of the webinar is 1 hour and 20 minutes.
This is a recording of the original webinar, including questions and answers, which took place on 16th June 2020 and is available on demand. As a recording, it will not be possible to ask questions during the presentation.
Recorded webinars use computer audio only (i.e. there is no telephone dial-in option). You do not need to change any audio settings for these sessions, as the audio will automatically play using the computer's mic and speakers.
You will be able to download a copy of the full presentation slides as soon as the webinar starts. To do this, simply click on the handout symbol on the left-hand side of your screen.
The Ticket Price is £40 plus VAT (£48)
Please Note that the link for this Webinar will be sent directly from our office, if your order is received after 5pm the link will be sent on the next working day.