Completing this online course will enable you to:
- understand the scope of the excluded property rules with effect from 6 April 2025;
- identify a long-term UK resident, including exceptions from the definition and transitional rules;
- identify the settled property that is within the scope of IHT from 6 April 2025; and
- other issues which are relevant to the calculation of SBAs.
This CPD module takes 20 minutes to complete.
There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.
The CPD course has been prepared by Stephanie Webber ACA CTA, technical writer, tax at Croner-i.
If you’re already a subscriber, please log in to access this free CPD module. or register to gain access
