{"version":"1.0","type":"rich","provider_name":"Acast","provider_url":"https://acast.com","height":250,"width":700,"html":"<iframe src=\"https://embed.acast.com/$/63d6635d45284700118ac9cf/6a902973686c63c727cf6183?\" frameBorder=\"0\" width=\"700\" height=\"250\"></iframe>","title":"IHT: the details that could trip up paraplanners","thumbnail_width":200,"thumbnail_height":200,"thumbnail_url":"https://open-images.acast.com/shows/63d6635d45284700118ac9cf/1787829812116-cad4fbb2-4d6a-4b6f-ae5a-2cb5eba1033d.jpeg?height=200","description":"<p>Even very experienced paraplanners can trip over obstacles lurking in the shadows of IHT.&nbsp;</p><p>So we invited Aegon’s tax and trusts manager, Elaine Cruickshank, to join host, Richard Allum, for an online Assembly to help you dodge the IHT perils.</p><p>Over the course of one lunch-hour, Elaine:</p><ul><li>untangles the transferable nil rate band and residence nil rate band, including the detail that trips people up around second marriages and downsizing provisions</li><li>gets into the finer points of gifting exemptions, PETs and CLTs, beyond the seven-year headline</li><li>explains how the inclusion of pensions in estates affects the taper threshold, and what that means for clients close to the £2 million mark</li><li>works through charitable giving and the 36% rate, including the added complications once pension funds are in the mix</li><li>brings it all together with planning opportunities you can take straight back to your desk</li></ul><p><br></p><h4>What can you expect to take away?</h4><p>Watch or listen now and you’ll have a sharper grasp of the IHT detail that’s easy to get wrong. Plus the confidence to spot these issues in your own client cases.</p><p><br></p><h4>Useful links</h4><p><a href=\"https://www.crowdcast.io/c/spllw9w8c1u4\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>Watch the Replay in Crowdcast</strong></a></p><p><a href=\"https://paraplannersassembly.co.uk/app/uploads/2026/07/IHT-the-details-that-could-trip-up-paraplanners-Final.pdf\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>Download slides: IHT the details that could trip up paraplanners</strong></a></p>","author_name":"Paraplanners' Assembly"}