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Search results: 2 article(s) found in topic: Inheritance tax - keyword: Nil-rate band

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INHERITANCE TAX

Residence nil rate band: maximising the relief

The residence nil rate band (RNRB) means married clients could benefit from a combined tax-free inheritance tax (IHT) allowance of £1 million. There are conditions and the allowance is withdrawn for larger estates. How can clients maximise their entitlement? More...

INHERITANCE TAX

New residence nil rate band to be introduced

A new nil rate band will be phased in for individuals who pass away after April 2017. However, this will only apply in certain circumstances and there are some complications. How will the changes benefit your clients, and are there any restrictions? More...
Last updated: 25.05.2020

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