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Post learning assessment
Test your knowledge by taking our assessment below. Then claim your CPD certificate.
Question one
What is the tapering percentage used for a Quick Succession relief calculation on assets recently inherited by the deceased within three years?
- A. 80%
- B. 60%
- C. 40%
- D. 20%
B. 60%
Question two
At what rate does the Residence Nil Rate Band begin to be tapered once it reaches the threshold of £2 million?
- A. £1 of RNRB is lost for every £2 over this limit
- B. £2 of RNRB is lost for every £4 over this limit
- C. £1 of RNRB is lost for every £4 over this limit
- D. £2 of RNRB is lost for every £6 over this limit
A. £1 of RNRB is lost for every £2 over this limit
Question three
How could it be beneficial to gift Business Relief assets into a Discretionary Trust?
- A. Only then will the BR assets remain exempt for Inheritance Tax
- B. To avoid paying Capital Gains Tax immediately
- C. Bringing the value of your estate below the RNRB taper threshold of £2million
- D. It allows my other assets to be exempt from Inheritance Tax
C. Bringing the value of your estate below the RNRB taper threshold of £2 million
Question four
If Business Relief assets are gifted after being held for two years by the donor, and the beneficiary holds that gift for a period of seven years or until the point of the donors death. What IHT mitigation could the assets be eligible for?
- A. 20%
- B. 40%
- C. 80%
- D. 100%
D. 100%
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
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.
About the course
Welcome to our advanced CPD learning course on Business Relief (BR), designed for professionals seeking to deepen their expertise in advanced estate planning scenarios.
This course builds on foundational knowledge, delving into the intricate rules and scenarios associated with Business Relief, alongside other IHT solutions, rules and exemptions.
At Downing, we appreciate the complexity of IHT planning and the necessity of a nuanced approach tailored to diverse client needs. This advanced course explores complex reliefs and scenarios, with the hope of enabling advisers to confidently navigate and leverage aspects of Business Relief amidst other estate planning options.
Learning objectives
- Explore advanced aspects of Business Relief, including complex eligibility criteria.
- Explore the practical application of advanced Business Relief strategies under various conditions.
- Understand detailed interactions between Business Relief and other estate planning tools.
- Expand your knowledge on tax guidelines that affect Business Relief planning.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
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.
About the course
Welcome to our advanced CPD learning course on Business Relief (BR), designed for professionals seeking to deepen their expertise in advanced estate planning scenarios.
This course builds on foundational knowledge, delving into the intricate rules and scenarios associated with Business Relief, alongside other IHT solutions, rules and exemptions.
At Downing, we appreciate the complexity of IHT planning and the necessity of a nuanced approach tailored to diverse client needs. This advanced course explores complex reliefs and scenarios, with the hope of enabling advisers to confidently navigate and leverage aspects of Business Relief amidst other estate planning options.
Learning objectives
- Explore advanced aspects of Business Relief, including complex eligibility criteria.
- Explore the practical application of advanced Business Relief strategies under various conditions.
- Understand detailed interactions between Business Relief and other estate planning tools.
- Expand your knowledge on tax guidelines that affect Business Relief planning.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
About the course
Welcome to our advanced CPD learning course on Business Relief (BR), designed for professionals seeking to deepen their expertise in advanced estate planning scenarios.
This course builds on foundational knowledge, delving into the intricate rules and scenarios associated with Business Relief, alongside other IHT solutions, rules and exemptions.
At Downing, we appreciate the complexity of IHT planning and the necessity of a nuanced approach tailored to diverse client needs. This advanced course explores complex reliefs and scenarios, with the hope of enabling advisers to confidently navigate and leverage aspects of Business Relief amidst other estate planning options.
Learning objectives
- Explore advanced aspects of Business Relief, including complex eligibility criteria.
- Explore the practical application of advanced Business Relief strategies under various conditions.
- Understand detailed interactions between Business Relief and other estate planning tools.
- Expand your knowledge on tax guidelines that affect Business Relief planning.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
About the course
Welcome to our advanced CPD learning course on Business Relief (BR), designed for professionals seeking to deepen their expertise in advanced estate planning scenarios.
This course builds on foundational knowledge, delving into the intricate rules and scenarios associated with Business Relief, alongside other IHT solutions, rules and exemptions.
At Downing, we appreciate the complexity of IHT planning and the necessity of a nuanced approach tailored to diverse client needs. This advanced course explores complex reliefs and scenarios, with the hope of enabling advisers to confidently navigate and leverage aspects of Business Relief amidst other estate planning options.
Learning objectives
- Explore advanced aspects of Business Relief, including complex eligibility criteria.
- Explore the practical application of advanced Business Relief strategies under various conditions.
- Understand detailed interactions between Business Relief and other estate planning tools.
- Expand your knowledge on tax guidelines that affect Business Relief planning.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
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