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Guide
Inheritance Tax
Tax
Business Relief

Your guide to Inheritance Tax and estate planning

A useful guide to share with your clients in order for them to better understand Inheritance Tax (IHT), who it applies to, and some of the solutions that are available when it comes to estate planning.

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CPD Certification
30 min read
CPD Resource
CPD course
Legislation
Business Relief
Inheritance Tax
Tax

CPD course: Business Relief fundamentals

Take our CPD accredited Business Relief (BR) course to broaden your understanding of BR as an inheritance tax solution and how it could benefit your clients.

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CPD Certification
2 hour 30 mins
CPD Resource
Guide
Business Relief
Inheritance Tax
Tax

Your guide to Business Relief

A useful guide to share with your clients in order for them to better understand Business Relief (BR), why it was established, and how it can be used as a form of estate planning to potentially reduce your Inheritance Tax bill.

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CPD Certification
30 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax
Gifting

Gifting of assets and failed Chargeable Lifetime Transfers (CLTs)

Understand tax positions of gifted assets alongside the timing of CLTs.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Two year qualifying holding period and Spousal Exemption

Understand the role Spousal Exemption can play in the assets qualifying for Business Relief.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax
Gifting

Gifting of assets and failed Potentially Exempt Transfers (PETs)

Understand how careful timing of lifetime gifts is required to ensure all relevant tax implications are considered.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Maximising entitlement to other Inheritance Tax (IHT) reliefs and exemptions: Interaction with the Residence Nil Rate Band (RNRB)

Understand the interaction of Business Relief assets with the RNRB. Understand the importance of timing in succession planning.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Two year qualifying holding period and the replacement of a Business Relief (BR) asset

Understand the importance of timing in the replacement of Business Relief (BR).

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CPD Certification
10 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax

Implications of the holding period for BR assets

Understand the implications of holding Business Relief Qualifying assets for two years and its impact on Inheritance Tax liability.

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CPD Certification
10 min read
CPD Resource
Webinar (on-demand)
Business Relief
Legislation
Tax
Inheritance Tax

Matching tax effective estate planning solutions to client needs

Join our experts as they discuss the wide range of potential client aspirations in relation to estate planning and much more.

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On demand
CPD Certification
27 min watch
CPD Resource
Webinar (on-demand)
Inheritance Tax
Legislation
Tax
Business Relief

The golden years: Tax planning for clients approaching retirement ​

Join our experts as we discuss, how to create appropriate income strategies that consider an all-asset approach and much more.

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On demand
CPD Certification
25 min watch
CPD Resource
Video
Business Relief
Inheritance Tax
Tax
Gifting

The order of gifting

Join our experts as they discuss the order of gifting and why it's important when it comes to estate planning, and much more.

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CPD Certification
10 min watch
CPD Resource
Video
Business Relief
Inheritance Tax
Tax

The fourteen-year rule explained

Join our experts as they discuss the fourteen-year rule and explain the relationship between transfers made within the last seven years before death, and those made seven years after​. ​

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CPD Certification
10 min watch
CPD Resource
Video
Business Relief
Tax
Inheritance Tax

Spousal Exemption in practice

Join Downing's Nick Priest as he discusses the two year qualifying holding period and Spousal Exemption​ and the role it plays in assets qualifying for Business Relief (BR).

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CPD Certification
3 min watch
CPD Resource
Video
Business Relief
Inheritance Tax
Tax

The Residence Nil Rate Band (RNRB)

Join Downing's Nick Priest as he discusses maximising entitlement IHT reliefs and exemptions by understanding the interaction of Business Relief BR assets with RNRB​.

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CPD Certification
6 min watch
CPD Resource
Video
Business Relief
Inheritance Tax
Tax

Understanding Quick Succession Relief (QSR)

Join Downing's Nick Priest as he discusses qualifying periods and successive transfers, the difference in qualifying and non-qualifying assets​ and Quick Succession Relief (QSR).

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CPD Certification
4 min watch
CPD Resource
Hear from the experts
Business Relief
Inheritance Tax
Tax
What advisers asked
Trusts

Adviser questions series: Putting Business Relief investments into a Discretionary Trust

What IFA’s have been asking me this month: Can my client put their Business Relief investments into a Discretionary Trust to mitigate IHT liability when their spouse passes on their estate to their children?

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CPD Certification
20 min read
CPD Resource
Planning scenario
Business Relief
Inheritance Tax
Tax
Gifting

Business Relief (BR) asset and gifting

Understanding Potentially Exempt Transfers (PETs) and their integration with Business Relief assets.

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CPD Certification
10 min read
CPD Resource
Planning scenario
Tax
Business Relief
Inheritance Tax

Two year qualifying holding period and successive transfers

Understand how exemptions such as Successive Transfers and Quick Succession Relief can interact with Business Relief.

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CPD Certification
10 min read
CPD Resource
Case study
Business Relief
Inheritance Tax
Tax
Trusts

Business Relief and Trusts

Understand an example of how Business Relief can be used to compliment a Trust in order to help mitigate an IHT liability

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CPD Certification
10 min read
CPD Resource
Downing Estate Planning Service
Case study
Business Relief
Tax
Inheritance Tax

Additional Permitted Subscriptions (APS) for ISAs

Understand how you you can transfer Additional Permitted Subscriptions into an AIM ISA to help mitigate Inheritance Tax (IHT).

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CPD Certification
15 min read
CPD Resource
Downing AIM Estate Planning Service
CPD course
Legislation
Business Relief
Inheritance Tax
Tax

CPD course: Business Relief advanced

Take our CPD accredited Business Relief (BR) course to understand more complex rules, reliefs and scenarios when it comes to Business Relief as an estate planning solution for your client.

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CPD Certification
1 hour 49 mins
CPD Resource
Guide
Inheritance Tax
Business Relief
Tax

BR basics series: Spousal Exemption

It is important to understand the Spousal Exemption in the context of Inheritance Tax (IHT) planning because it can impact when that planning is and is not needed.

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CPD Certification
15 min read
CPD Resource
Guide
Inheritance Tax
Business Relief
Tax

BR basics series: The Nil Rate Band

It is important to understand the Nil Rate Band in the context of Inheritance Tax planning (IHT), because no IHT is payable unless an estate value exceeds this threshold.

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CPD Certification
15 min read
CPD Resource
Guide
Inheritance Tax
Business Relief
Tax

BR basics series: The Residence Nil Rate Band

It is important to understand the Residence Nil Rate Band in the context of Inheritance Tax (IHT) planning because it can offer an additional estate value threshold to the standard Nil Rate Band, below which IHT is not payable.

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CPD Certification
15 min read
CPD Resource
Guide
Inheritance Tax
Business Relief
Tax

BR basics series: Quick Succession Relief

It is important to understand Quick Succession Relief (QSR) in the context of Inheritance Tax (IHT) planning because it can offer additional IHT relief.

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CPD Certification
15 min read
CPD Resource
Guide
Inheritance Tax
Business Relief
Tax

BR basics series: Qualifying holding periods and Replacement Relief

It is important to understand the qualifying holding periods in the context of IHT planning because this will determine qualification of Business Relief qualifying assets.

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CPD Certification
15 min read
CPD Resource
Hear from the experts
Investments

Fund of funds: A smarter choice for personal CGT limits

Learn how funds of funds are well suited to the lower personal Capital Gains Tax (CGT) free allowance

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CPD Certification
5 min read
CPD Resource
MGTS Downing Fox Funds
Webinar (on-demand)
Investments

The big risk brewing in your CIP (Centralised Investment Portfolio)

Join our experts as we discuss the big risk potentially brewing in your CIP.

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On demand
CPD Certification
50 min watch
CPD Resource
MGTS Downing Fox Funds
Webinar (on-demand)
Business Relief
Inheritance Tax
AIM market

Bi Annual webinar: Downing AIM Estate Planning Service

Watch the second of our series of bi-annual updates on the Downing AIM Estate Planning Service (DAEPS), hosted in May 2024.

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On demand
CPD Certification
30 min watch
CPD Resource
Downing AIM Estate Planning Service
Webinar (on-demand)
Investments
Consumer Duty

Why you should simplify your CIP: Reducing risks and growing your business

In today's ever-evolving financial landscape, simplicity is key. Watch our on-demand webinar to gain invaluable insights into streamlining your Central Investment Propositions (CIPs) to safeguard your clients and enhance your practice.

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On demand
CPD Certification
30 min watch
CPD Resource
MGTS Downing Fox Funds
Product literature
Investments

What is the investment philosophy behind the MGTS Downing Fox Funds?

Learn more about our new multi-asset range designed specifically for financial advisers, with a view to cutting complexity, instability and cost from your Centralised Investment Proposition (CIP).

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CPD Certification
10 min read
CPD Resource
MGTS Downing Fox Funds
Guide
Inheritance Tax
Tax
Business Relief

Inheritance Tax (IHT) glossary of terms UK

Explore our glossary of key Inheritance Tax (IHT) terms and definitions. Understand essential IHT terminology to navigate inheritance tax with confidence and ease.

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CPD Certification
15 min read
CPD Resource
Hear from the experts
Business Relief
Inheritance Tax
Tax

The trust equation: Maximising Advice Alpha in financial planning

This article looks at 'Advice Alpha'—the measurable difference that quality financial advice makes in improving your client’s financial well-being.

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CPD Certification
15 min read
CPD Resource
Hear from the experts
Business Relief
Inheritance Tax
Tax
Legislation

What does Labour’s victory mean for tax and financial planning?

In the wake of the recent Labour victory, what tax changes could emerge and what could they mean for your tax and financial planning strategies?

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CPD Certification
15 min read
CPD Resource
Video
Tax

Unpacking risk in tax advantaged investments

Register to learn about the risks associated with tax advantaged investments

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CPD Certification
30 min watch
CPD Resource
Guide
Inheritance Tax
Legislation
Tax
Business Relief

A comprehensive guide to Inheritance Tax allowances

A guide to IHT allowances and exemptions focusing specifically on the Nil-Rate Band and Residence Nil-Rate Band. As well as estate planning solutions such as Business Relief.

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CPD Certification
15 min read
CPD Resource
Downing Estate Planning Service
Guide
Inheritance Tax
Business Relief
Tax
Gifting

Understanding Taper Relief: How Taper Relief interacts with gifting to minimise your IHT liability

This article explores how IHT Taper Relief works and how you can use gifts effectively to reduce your potential IHT liability.

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CPD Certification
10 min read
CPD Resource
Webinar (on-demand)
Business Relief
Inheritance Tax

Update on the Downing Estate Planning Service

Join us for the Downing Estate Planning Service (DEPS) bi-annual update webinar.

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On demand
CPD Certification
30 min watch
CPD Resource
Downing Estate Planning Service
Product literature
Quarterly outlooks

Downing Estate Planning Service Q2 2024 Factsheet

For investment professionals only

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CPD Certification
10 mins
CPD Resource
Downing Estate Planning Service
Video
Tax
Inheritance Tax

IHT planning with deeds of variation

Join our experts as they discuss deeds of variation and how they may be used in the context of estate planning.

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CPD Certification
15 min watch
CPD Resource
Downing Estate Planning Service
CPD course
Legislation
Inheritance Tax
Tax
Gifting

CPD course: Gifting

Take our CPD accredited Gifting course to broaden your understanding of Gifting as an inheritance tax solution and how it could benefit your clients.

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CPD Certification
1 hour 30 mins
CPD Resource
Webinar (upcoming)
Business Relief
Inheritance Tax
AIM market

Update on the Downing AIM Estate Planning Service

Join us for the Downing AIM Estate Planning Service & Downing AIM ISA bi-annual update.

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On demand
CPD Certification
30 min watch
CPD Resource
Downing AIM Estate Planning Service
Webinar (on-demand)
Business Relief
Inheritance Tax
Legislation
Estate planning

The Budget Lowdown: Opportunities and tax planning for financial advisers

Following the Government’s much-anticipated Autumn Budget, we understand that you or your clients may have questions about the announced changes and their impact.

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On demand
CPD Certification
45 min watch
CPD Resource
Product literature
Investments
Tax

Why choose MGTS Downing Fox Funds?

Learn how MGTS Downing Fox Funds has been designed specifically for financial advisers, with a view to cutting complexity, instability and cost from your central investment propositions

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CPD Certification
5 min read
CPD Resource
MGTS Downing Fox Funds
Product literature
Investments

Cutting complexity and instability from your CIP with MGTS Downing Fox Funds

Learn how MGTS Downing Fox Funds was designed with advisers in mind.

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CPD Certification
5 min read
CPD Resource
MGTS Downing Fox Funds
Product literature
Quarterly outlooks

Downing Estate Planning Service Q3 2024 Factsheet

For investment professionals only

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CPD Certification
10 mins
CPD Resource
Downing Estate Planning Service
Hear from the experts
Inheritance Tax
AIM market
Business Relief
Tax

Why should advisers consider AIM ISA solutions when estate planning?

In this article, we explore how investing in companies listed on the AIM market can be used as an effective estate planning tool.

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CPD Certification
5 min read
CPD Resource
Downing AIM Estate Planning Service
Hear from the experts
Energy & Infrastructure

Why investing in renewable energy assets is a compelling option for investors seeking stability

This article explores our strategic approach to diversifying a portfolio's revenue streams through the acquisition of renewable energy assets.

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CPD Certification
10 min read
CPD Resource
Downing Estate Planning Service
Hear from the experts
AIM market
Investments

Opposites attract. Or do they?

Head of Downing Fund Managers, Judith MacKenzie asks the question, could you benefit from blending growth and value?

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CPD Certification
7 min read
CPD Resource
Downing AIM Estate Planning Service
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