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FOR FINANCIAL ADVISERS ONLY
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NIL Rate Band

Child/Money

Main residence Nil Rate Band – don’t turn your back on IHT planning

An article providing a brief summary of the new Nil Rate Band available for an individuals main residence and the impact it will have on IHT planning.
Coloured housing

Finance Act: How will property nil rate band work in practice?

Last year the government announced measures designed to tackle the growing number of estates drawn into an inheritance tax liability as a consequence of house price appreciation.
Open book

Obtaining a domicile ruling before death

UK HMRC rarely provide rulings until they become relevant for tax purposes. However, a guidance note was issued by HMRC (HMRC Brief 34/2010) which details the circumstances in which an individual’s domicile will be considered for IHT.

Financial Adviser Verification

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