Planning for IHT on death

1. [Is APR available?](https://library.croneri.co.uk/po-heading-id_Ap-8aiPtPUqjCzvYYa-f5g)

2. [Using trusts](https://library.croneri.co.uk/po-heading-id_FENcQ6JQ00-Eo6gNgz-v_w)

2.1. Purpose of a trust

2.2. When IHT may be due

3. [Benefits of life assurance policies](https://library.croneri.co.uk/po-heading-id_Zo9jxLQQqkmGL-Mte5Z1gA)

4. [Does your client own heritage assets?](https://library.croneri.co.uk/po-heading-id_wH1FisOLaUOs5RWkDUtULA)

5. [Is woodlands relief available?](https://library.croneri.co.uk/po-heading-id__kBmrtykb0ekBM5lZvJDug)

6. [Is BPR available?](https://library.croneri.co.uk/po-heading-id_zlcXkDLlD06Hx0kB4SFxYQ)

7. [Gifts that are exempt from IHT](https://library.croneri.co.uk/po-heading-id_Jf9fyC0bgE2PalmczTbXFQ)

8. [Advising your client](https://library.croneri.co.uk/po-heading-id_gnNib9HqPUOQ8MPF_p0KpQ)

9. [Is your client domiciled in the UK?](https://library.croneri.co.uk/po-heading-id_Dvl6ud_J9UyAAIw7RxmLQA)

9.1. Deemed domicile

9.2. Excluded property

10. [Is your client married/a civil partner?](https://library.croneri.co.uk/po-heading-id_9TMclaNFIEqiFCCTDmVvdQ)

10.1. Separation/divorce/dissolution

10.2. Non-domiciled spouse/partner

10.3. Transferable nil rate band

11. [Does your client have a will?](https://library.croneri.co.uk/po-heading-id_av3jxkdBI0Kr_ehgBwQEcQ)

12. [Gifts to individuals - PETs](https://library.croneri.co.uk/po-heading-id_T2y2sAVUQkemIyGOxoCldA)

12.1. 7-year rule

12.2. Taper relief

13. [Reservation of benefit rules](https://library.croneri.co.uk/po-heading-id_2QTA-H85bEWS3E0Sai5IRQ)

14. [IHT and the family home](https://library.croneri.co.uk/po-heading-id_6LO7NOLK8Uqtjovry4bdww)

14.1. Gift

14.2. Sale

14.3. Transfer to spouse/partner

14.4. Making use of main residence nil-rate band

15. [The pre-owned assets tax rules](https://library.croneri.co.uk/po-heading-id_hnzIpRpuiEuvlAHR7sx5NA)

15.1. Calculating the benefit

15.2. Avoiding the charge

15.3. Effect of the election