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Course Overview

This course tackles the difficult issue of inheritance tax and will be of interest to probate practitioners who are required to complete the IHT 400.

Experienced private client practitioner and lecturer John Thurston will provide delegates with an in depth analysis of the pitfalls and problems to be aware of when completing IHT 400 and, through the use of sample scenarios, John will offer comprehensive guidance on how to complete the IHT400 successfully.

The course will also provide practitioners with top tips and supporting documentation which you can use in practice.

What are the requirements?

Learning Outcomes

  • On completion of this course, you will have considered the following topics and relevant case law:

    • Penalties
    • Valuation
      • Prosser v. The Commissioners of Inland Revenue [2002] WTLR 259
      • Personal representatives of Bernard Everall Williams deceased (SpC 392), CIR v. Arkwright
      • Monro -v- IRC [2000] RVR 81
      • Charkham (deceased) -v- IRC [2000] RVR 7
    • IHT401 – Domicile Outside the UK
      • Allen v. HMRC [2005] WTLR 937
    • IHT403 – Gifts and Other Transfers of Value.
      • Curnock v. IRC SpC 365 (noted 2003 STI 1052)
      • Amanda Clare Smith, Andrew John Smith, Mark Valentine Smith, Duncan John & Vincent Godfrey v Revenue & Customs [2007] UKSPC SPC00605 (29 March 2007)
    • IHT404 – Joint and Nominated Assets
      • Sillars & Deeprose v.IRC [2004] WTLR 591
    • IHT406 – Bank and Building Society Accounts and NSI
    • IHT407 - Household & Personal Goods
    • IHT409 – Pensions
    • IHT411 & IHT 412 - Stocks & Shares
    • IHT413 - Business Property Relief
      • Stedman v. The Commissioners of Inland Revenue [2002] WTLR 1357
    • Agricultural Relief
      • Arnander & Ors Executors of McKenna Deceased v Revenue &    Customs [2006] UKSPC SPC00565 (23 October 2006)
    • IHT416 - Debts Due to the Estate
    • Foreign Assets
    • Assets Held in Trust
    • Debts Owed by the Estate

What is the target audience?

  • Private client practitioners



About Instructor - John Thurston

John is particularly interested in the law relating to wills, trusts, taxation, powers of attorney and elderly clients.

John is the author of "A Practitioner's Guide to Powers of Attorney", "A Practitioner's Guide to Trusts", "A Practitioner's Guide to Inheritance Claims" , "A Practitioner's Guide to Executorship and Administration" and "Estate Planning for the Middle Income Client" all published by Bloomsbury Professional.

John is also a contributor to "Tolley's Administration of Trusts" and "Tolley's Administration of Estates" and also contributed a section to "Tax Efficient Will Drafting" published by LexisNexis Butterworths.

Course Curriculum

recorded webinars

  • Webinar


  • Notes
    52 Page
  • Slides
    49 Page