The return of nil-rate will planning
This article is intended for professional advisers only and is not directed at private individuals. A case study on downsizing and transferability Before the introduction of the transferable nil-rate band…
Technical articles for financial, legal and accounting professionals
I’m changing the law…
... but not in a good way! This article is intended for professional advisers only and is not directed at private individuals. The Government has decided to amend the Residence…
Dodging Downsizing Downfall
This article is intended for professional advisers only and is not directed at private individuals. In March 2017 I found a discrepancy between HMRC’s guidance for the Residence Nil-Rate Amount…
Data from ONS, November 2017
Dear Chancellor
This article is intended for professional advisers only and is not directed at private individuals. Please use the opportunity of this Budget to sort out the IHT mess. For the…