business as usual?

Trusts and estate planning

Professional Adviser
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The pre-Budget report brought about changes to IHT but what does this mean for IFAs? Peter McGahan examines the Government's reasons for the changes and the implications for advisers

The last few pre-Budget reports have been dominated by issues in relation to inheritance tax (IHT). I wonder why. It's very interesting to see what the potential may be for the future of IHT planning for the IFA. Before going into them it's worth taking a closer look at what motivation the Government has for this latest bout of changes. The decision to change legislation to include a simple usage of the two nil-rate bands was an interesting one. On the face of it, there was little change - or was there? More on that in a second. Why, I asked myself, has the Government proposed this ch...

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