THE NEW RESIDENCE NIL-RATE BAND
THE NEW RESIDENCE NIL-RATE BAND CHARLES COOPER CONSIDERS THE RESIDENCE NIL-RATE BAND AND TRANSFERABLE RESIDENCE NIL-RATE BAND FOR INHERITANCE TAX Inheritance Tax is payable on the value of a deceased’s estate above a set threshold, referred to as the Inheritance Tax Nil-Rate Band (‘NRB’). Since 09 October 2007 it has also been possible to claim […]