Change, Challenge and Opportunity - Pensions & IHT

With IHT receipts forecast to rise significantly, estate planning is becoming increasingly important, particularly following the pension reforms. This session will explore the changes to pensions and IHT, and the role Business Relief can play in estate planning. Our expert panel features Aviva Technical, Mike Mannion of PXN Investments, Adrian Golifer of AJG Regulatory solutions and Kerry Houghton of @SIPP. The session will conclude with an interactive brainstorming Q&A, followed by an informal social gathering at Forum Bar.

Learning Objectives:

• Aviva details to follow
• Understand the key recent changes to the inheritance tax and Business Relief landscape, including the implications of changes to pensions and the revised BR framework.
• Identify clients and circumstances where Business Relief may form part of an appropriate estate-planning strategy, including clients seeking to retain access to their capital, those with Powers of Attorney, business owners and clients undertaking intergenerational planning.
• Compare Business Relief with alternative estate-planning approaches, considering factors such as timescale, access to capital, use of the Nil Rate Band and investment risk.
• Understand the key investment and risk-management considerations when assessing an unquoted BR solution, including diversification by borrower, loan size, sector and geography
• Understand the professions concerns and how these might be overcome.