What is Residence Nil Rate Band?
An illustrative guide to understanding the Residence Nil Rate Band.
The drafting of this legislation provided the government with the maximum publicity for tax savings that may not be available for a great number of people, particularly those with large estates, and anyone with a will dated before the Finance Act 2016.
The additional inheritance tax savings can be worth £140,000 if you have a Modern Integrated Will with flexible wording to suit your circumstances.
Ray Best
Like his academic development, writing came late to Ray. He has written several published works, “Inheritance Tax Planning – My Way” and “Shareholder Protection & Partnership Protection” and has had four feature articles published in Tax Adviser magazine, but the publication he is most noted for is the joint collaboration with Tony Granger “Inheritance Tax Simplified”.