Our November Certainty Expert Webinar [1] being held on Wednesday 21st November at 12pm will be hosted by Professor Lesley King who will be looking at the Residence Nil Rate Band.
We have been living with the RNRB for some time now but it is such a complicated set of statutory provisions that there are many misunderstandings and traps for the unwary.
This webinar will look at some of the questions I’ve been asked over the last 18 months and will highlight opportunities and pitfalls. It will consider amongst other things:
- What is a residence?
- Calculating and apportioning IHT when a residence is held on IPDI trusts
- Dealing with cohabitees
- Making use of post-death variations and s144
- What happens when a spouse/civil partner ‘inherits’ unused RNRB
- Downsizing problems
Join our webinar [2] on Wednesday 21st November 2018 at 12.00pm for our hour long Certainty Expert Webinar.