1. The Residence Nil Rate Band

    “Life is really simple, but we insist on making it complicated.” Confucius The new Residence Nil Rate Band (“RNRB”) came into effect on 6th April [Read more]

  2. Inheritance Tax Update

    Currently for Inheritance Tax (“IHT”) purposes, the first £325,000 of a person’s estate passes tax-free on death and any sum above this “nil rate band” is taxed [Read more]