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)

6.1. Property that is not eligible for relief and qualifying conditions

6.2. Lifetime transfers and anti-avoidance rules

6.3. Categories of business property

6.4. 100% relief allowance

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 all of your client's estate subject to inheritance tax](https://library.croneri.co.uk/po-heading-id_Dvl6ud_J9UyAAIw7RxmLQA)

9.1. Scope of inheritance tax

9.2. Excluded property

9.3. Long-term UK resident

9.4. Settled property

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

10.1. Spouse or civil partner exemption

10.2. Transferable nil rate band

10.3. Separation and divorce or dissolution of civil partnership

10.4. Spouse or civil partner is not a long-term UK resident

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

12.3. What is a PET?

13. [Planning for IHT: pensions](https://library.croneri.co.uk/po-heading-id_RxaB_jFxDEmuYu1lapqVeQ)

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

14.1. Giving away the family home

14.2. Selling the family home

14.3. Transfer to spouse/partner

14.4. Making use of main residence nil-rate band

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

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

16.1. Avoiding the charge

16.2. Effect of the election

16.3. Introduction to pre-owned assets tax

16.4. Calculating the benefit