IHT residence nil rate band - guidance

14 November 2016

HMRC has issued guidance on the additional IHT nil-rate band available for a deceased individual's residence inherited by direct descendants on or after 6 April 2017, where the estate is worth not more than £2m. An estate will also be entitled to the additional nil-rate band where an individual has downsized, sold, or given away their home after 7 July 2015.




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