Module 4, week 4 in the AF1 exam structured study plan is Inheritance Tax (IHT).

IHT is the joint third most popular topic in AF1 in terms of questions, most commonly appearing as a calculation question [3omins].

Equally there are lots of IHT related topics ideal for questions:gifts with reservation (GWR), pre-owned asset tax (POAT) [10mins], quick succession relief (QSR) [10mins], deeds of variation, potentially exempt transfers (PETs), chargeable lifetime transfers (CLTs), transfers of unused spousal nil-rate band (NRB), the possibilities (and acronyms!) are endless [30mins + 20mins]

This week Kieran explains it all and outlines how it all fits together with 100 mins of video tutorials. Yes, there are 100mins of video tutorial time on IHT for your this week – just added into module 4 and ready for week 4 study for the AF1 exam.

Kieran will be adding more videos for the April exam in due course, leading to the April 2016 exam and the series of video tutorials that he is putting together is truly fantastic; this level of support is not available anywhere.


This structured study plan is built up weekly and Kieran will be adding new video tutorials and questions every week.
New videos and new study questions for each topic is added each week leading up to the April 2016 exam

If you are thinking about doing the AF1 exam – have a look at what Kieran is building for the AF1 exam, here is an example:

Video tutorials 2015/16 tax year: April 2016 exam

Video tutorial:

IHT overview

One last thing, for those thinking about the PCIAM exam on 23 June; if you need to brush-up on your taxation for the PCIAM exam, then look no further…you’ll be hearing more about that in due course.