An Introduction to Inheritance Tax & Capital Gains Tax For The Private Client Lawyer


Cost for BPP PD Members: £420 + VAT 6 CPD Hours
(£522.00 + VAT for non BPP PD Members Click Here for details of our membership scheme).

Timing 9.30 – 5.00

SRA Competence



This course will be of benefit to newly qualified solicitors, paralegals, legal executives, trainees, and solicitors who specialise in other areas of law but who would like an overview of the Inheritance Tax regime and its interaction with Capital Gains tax.


The course introduces delegates to the main principles of Inheritance tax and Capital Gains tax. It shows how the impact of each of the capital taxes must be considered when advising on either tax. No prior knowledge is assumed, but the course will act as a useful update for those with some background knowledge. The course contains numerous examples and incorporates a comprehensive case study.

Learning outcomes include a greater understanding of:

  • The basic IHT regime and the effect of domicile.
  • IHT on lifetime gifts and on death.
  • Use of lifetime gifts in planning.
  • Using the transferable nil rate band.
  • Business Property Relief and Agricultural Property Relief.
  • Relief for debts due on death after Finance Act 2013.
  • Gifts with reservation and the pre owned assets tax charge.
  • The basics of Capital Gains tax.
  • Principal Private Residence/Only or Main Residence relief.
  • Entrepreneurs’ relief.
  • Capital Gains Tax and holdover relief for gifts.
  • Interaction of IHT and CGT on setting up a trust.
  • Tax charges during the lifetime of a trust.
  • Interaction of IHT and CGT on assets leaving a trust.
  • Basic IHT and CGT planning via trusts.

"A certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."

Under the SRA’s new approach to continuing competence, solicitors are expected to use the Statement of Solicitor Competence to identify and address their learning and development needs. The competence statement requires the following competencies:
  • A - Ethics, professionalism and judgement
  • B - Technical legal practice
  • C - Working with other people
  • D - Managing themselves and their own work
  • Course Dates

    Location Dates Time Availability  
    London 01 Apr 2019 9:30 AM - 5:00 PM  Spaces Book Now
    London 03 Jun 2019 9:30 AM - 5:00 PM  Spaces Book Now
    London 02 Sep 2019 9:30 AM - 5:00 PM  Spaces Book Now
    London 05 Nov 2019 9:30 AM - 5:00 PM  Spaces Book Now
    Manchester 03 Dec 2019 9:30 AM - 5:00 PM  Spaces Book Now

    Membership Scheme

    You and your firm could be saving £000's on your CPD training. Find out how to join our membership scheme and receive immediate benefits.

    Tailored training

    We can tailor any of our public courses to meet your needs as well as providing completely bespoke training solutions. Learn more about tailored training.

    Special Assistance Policy