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NIL Rate Band

couple on beach

Nil-rate band discretionary trusts

Since the introduction of the transferable nil-rate band, the use of the nil-rate band discretionary trusts is now appears limited for estate planning. However, it remains an important tool in effective estate planning.

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.
London town

Transferrable nil-rate bands

This article provides a summary of the changes introduced on 9 October 2007 relating to transferable nil-rate bands which received Royal Assent in the Finance Act 2008.
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.

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