Gifts with reservation and the family home by Mark McLaughlin

Gifts with reservation and the family home by Mark McLaughlin

The introduction of the inheritance tax (IHT) ‘residence nil rate band’ (RNRB) from 6 April 2017 will encourage many homeowners to retain an interest in their residence until death (or, alternatively, to ‘downsize’ during lifetime in such a way that a claim for the RNRB will be available on their death). Carry on occupying However,. Read more

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