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NIL Rate Band


Residence nil rate band - Quick reference guide

We have provided two quick reference guides to explain the Residence Nil Rate Band.
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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.
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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.
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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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