Continue reading "Residence Nil-Rate Band: Where are we?"
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Residence Nil-Rate Band: Where are we?
Jonathan Shankland and Celia Speller provide an update on the residence nil-rate band ‘Practitioners, commentators and indeed the general public alike would be well justified in feeling somewhat short changed by this new IHT “concession”. It is fair to say that the RNRB may change significantly, from its current complexion, over time.’ The residence nil-rate …