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New Residence Nil Rate Band

Apr 7, 2017 | Blog, Wills, Trusts, Estates

From April 2017 a new IHT- free allowance has being  introduced. It is to be known as the Residence Nil Rate Band (RNRB) and will apply if you leave your residence to your “direct descendants”. The objective of the policy according to the Government is to “reduce the...