Simon Ruthers explains how the new £1m main residence nil rate band works and why its impact on IHT planning may be more limited than it appears
Inheritance tax (IHT) is now at record levels, with HM Revenue & Customs expecting to collect £4.6bn in the 12 months to March 2016 - an increase of 20% on the previous year. For many, the new main...
More than £167,000 raised
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