News Archive: July 2018

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The Residence Nil Rate Band

The Residence nil rate band The ‘Residence Nil Rate Band’ (RNRB) aims to remove more family homes from the inheritance tax (IHT) regime. The RNRB is now available for individuals who leave their main residence to direct descendants such as children or grandchildren (and this can include step-children). Where available, the RNRB will serve as a…