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ACCA ATX · Strategic Professional

D. Inheritance tax

Understand how IHT applies to lifetime transfers, trusts, and estates. Learn how to structure estates and transactions to minimise tax.

  • 30 lessons
  • 4 modules
  • 2.0h of video
Start the first lesson → About the ACCA ATX course

The lessons

30 lessons, module by module.

Inheritance tax (TX revision)

13 lessons
  1. 1 Introduction to IHT 3m
  2. 2 Transfer of value 3m
  3. 3 Lifetime transfers 6m
  4. 4 Illustration - gifts 2m
  5. 5 PET and illustration 2m
  6. 6 CLT and illustration 5m
  7. 7 IHT - question approach and question 7m
  8. 8 Revisiting lifetime transfers on death - PET 3m
  9. 9 Revisiting lifetime transfers on death - CLT 5m
  10. 10 The death estate 5m
  11. 11 Illustrations - the death estate 6m
  12. 12 IHT administration and planning ideas 6m
  13. 13 A comprehensive IHT question 8m

ATX aspects of IHT 1

8 lessons
  1. 1 RNRB tapering 3m
  2. 2 Special valuation rules 3m
  3. 3 Illustration - valuation rules 2m
  4. 4 Related property and illustration 4m
  5. 5 Fall in value relief 1m
  6. 6 Illustration - fall in value relief 3m
  7. 7 Business property relief 6m
  8. 8 Agricultural property relief 3m

ATX aspects of IHT 2

6 lessons
  1. 1 The death estate 4m
  2. 2 Quick succession relief 4m
  3. 3 Variations 5m
  4. 4 Death gifts to charity 4m
  5. 5 Gifts with reservation of benefit 6m
  6. 6 IHT administration 2m

Overseas aspects of IHT

3 lessons
  1. 1 Long-term UK resident 5m
  2. 2 Excluded property and location of assets 3m
  3. 3 DTR and illustration 4m

Questions

About D. Inheritance tax.

What does the D. Inheritance tax section cover?

Understand how IHT applies to lifetime transfers, trusts, and estates. Learn how to structure estates and transactions to minimise tax.

How much video is in this section?

D. Inheritance tax has 30 video lessons, about 2.0 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Advanced Taxation exam?

Yes. The content in this section is assessed in the Advanced Taxation ACCA exam.

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