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IHT residence nil rate band

16 August 2016

For many years now the number of estates paying inheritance tax (IHT) has been steadily rising, culminating in the highest-ever annual and monthly IHT receipts of £3.8bn in 2014/15 and £427m in June 2015. With the forthcoming change in IHT legislation, many people believe they will now have a £1m nil rate band but there is more to the legislation than meets the eye...

This animation provides a short summary of those changes and is accompanied by an interactive PDF which gives guidance on how the changes affect different clients.

Download the PDF here