Monthly Archives: April 2017

April 21st, 2017

Residence Nil Rate Band Explained – By Danielle Harvey The new IHT Residence Nil Rate Band (RNRB) will be introduced April 2017. It is in addition to an individual’s own Nil Rate Band of £325,000, and conditional on the main residence being passed down to direct descendants (e.g. children, grandchildren). The RNRB will start at […]