Two hours to tax confidence - Inheritance Tax (February 2027)
Timing: 09.30–11.30 (UK time)
AAT Masterclass: This trainer-led, interactive live session will equip participants with the knowledge and confidence to tackle complex Inheritance Tax issues and stay up to date with the latest legislative developments.
Exclusive discounts for AAT members: From £41.00 to £45.00 (Non-members £63.00)
Course Type
Live online course
Date
09 Feb 2027, 09.30
Length
2 hours
What you’ll achieve
- Understand when Inheritance Tax arises and how it is calculated
- Evaluate the key reliefs and exemptions available and how they can be applied in planning
- Explain the Inheritance Tax position for married couples, civil partners and families
- Assess the impact of recent changes to reliefs and exemptions affecting businesses, agricultural property and pensions
- Recognise and apply some of the most common and effective Inheritance Tax planning techniques
About this course
Inheritance Tax continues to be one of the most complex and evolving areas of taxation. Frequent legislative changes, shifting planning opportunities and increasing client awareness mean that finance professionals need to maintain a strong understanding of the rules and their practical application to remain compliant. Delivered by Carl Bayley, author of a series of plain English tax guides designed specifically for the non-specialist, this interactive two-hour masterclass provides expert insight and practical examples. You'll strengthen your understanding of how the tax operates, explore common planning strategies and gain the confidence to identify potential issues and opportunities when advising clients.
- Finance professionals looking to stay up to date with Inheritance Tax legislation and developments
- Practising accountants responsible for advising clients on personal tax and estate planning matters
- AAT professional members (AATQB, MAAT and FMAAT)
- Professionals seeking to develop their understanding of Inheritance Tax planning opportunities, reliefs and compliance requirements
Meet the Speaker(s)
Carl Bayley
Author and PresenterCarl Bayley
Author and PresenterCarl Bayley is the author of a series of plain English tax guides designed specifically for the layperson and the non-specialist. His particular speciality is his ability to take the weird, complex, inexplicable world of taxation and set it out in the kind of clear, straightforward language taxpayers themselves can understand. Carl takes the same approach when speaking on taxation, a role he frequently undertakes with great enthusiasm, including his highly acclaimed annual ‘Budget Breakfast’ for the ICAEW. He has spoken on taxation on radio and television, including the BBC’s ‘It’s Your Money’ programme and BBC Radio 2’s Jeremy Vine Show.
Carl is a past Chairman of the Tax Faculty of the ICAEW and former member of the Institute’s governing Council and Board. Aside from his tax books, Carl is an avid creative writer. To date, he has published three novels in The Souls Series. When he isn’t working, he takes on the equally taxing challenges of hill walking and horse riding: his Munro tally is now 106 and, while he remains, at best, an intermediate rider, his progress is cantering along nicely. Carl lives in the Scottish Borders, where he enjoys spending time with his partner, Linda.
Read moreOverview
Live online course |
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2 hours |
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Tax |
Syllabus
- When Inheritance Tax arises and how to calculate it
- Paying Inheritance Tax: when is it due?
- The instalment option: when is it available, when does interest arise, and what it costs
- The main exemptions and reliefs, including the spouse exemption, nil rate band, and residence nil rate band
- Planning for married couples and civil partnerships, including maximising the benefit of the transferable nil rate bands
- Lifetime transfers
- The charity exemption and other similar exemptions
- Using trusts
- Business and agricultural property
- Pensions after 5 April 2027
- Planning for landlords and other property owners
- Practical aspects of Inheritance Tax planning
How to access
Purchase securely online, and we’ll send you further instructions and your booking confirmation explaining how to attend the live masterclass.



