Podcast Location:
Download it here [file size: 37.5 MB]
Categories:
Tax & Planning
CPD Points:
Up to 1 point. details »

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Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
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Cost:
  • FREE
Length:
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Contributor(s):
Course Aims:

This CPDcast provides an overview of the conflict of law issues which can arise when calculating inheritance tax in the UK.

Key themes such as jurisdiction, applicable law, recognition, enforcement and acceptance of documents are explained against the background of European legislation which dominates this area of law.

Outcomes:
After completing the course you will:
  • Understand the issues relating to conflicting jurisdictions which can arise when calculating inheritance tax;
  • Be aware of the relevant EU regulation;
  • Understand the basics of EU succession regulation;
  • Know the circumstances in which there will be a choice of internal succession law;
  • Be aware of the effect of choice of law on calculating IHT in practice;
  • Know the recent changes introduced in relation to EU succession regulation;
  • Have contemplated the likely effect of the recent changes introduced in relation to EU succession regulation.
Level:
Intermediate Difficulty: 3 of 5
Classification:
Legal Principles
Sources and References:
  • EU Regulation (EU) No. 650/2012 ;
  • European Commission Green Paper on the Consumer Acquis, Com (2006)744 final;
  • European Commission Green Paper on Succession and Wills, Com (2005) 65 final ;
  • Hague Convention 1961 .
Tags:

Listen to Richard Frimston, a partner from Russell Cooke outline the complex conflict of laws issues which can arise when calculating inheritance tax in this CPD accredited legal training podcast for lawyers.

NEW! TRANSCRIPT INCLUDED IN ADDITIONAL INFORMATION

Date Recorded 20th December 2013

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