Our CPD Tracker allows you to bank structured CPD time. Go to the CPD Tracker to check your points to date and export the data from your personal records. When you have completed a CPD module make sure you click the CPD Tracker button to add the module to your CPD Tracker
Residence nil rate band and inheritance tax - NEW CPD module
This module focuses on the residence nil rate band and inheritance tax rules, explaining the allowances and application of the tax rules particularly for inheritance tax planning purposes and clarifies the rules on inheritance for direct descendants only.
The module covers the following topics:
- whether the residence nil rate band (RNRB) applies taking into account the individual’s particular circumstances;
- how much relief is available where the individual has not moved or sold their home since 8 July 2015;
- how much relief is available where the home is no longer owned or has been downsized; and
- if any claims are necessary and how the inheritance tax (IHT) return should be completed.
The course lecturer is Stephanie Webber ACA CTA, a freelance tax writer specialising primarily in capital taxation and the taxation of trusts. She is the author of CCH’s Entrepreneur’s Relief and CCH’s Taxation of Trusts and Estates. Prior to this she spent eight years as tax consultant to a number of small to medium-sized accountancy firms focusing primarily on owner-managed businesses and high net worth individuals. Previously she worked as a tax lecturer and director of Financial Training Specialist Courses Ltd.
This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.
If you're already a subscriber, you can log in to access this CPD module.
To subscribe to eCPD go to the Subscriptions page