The new £1m main residence nil rate band sounds pretty straightforward but, as Zurich's Andy Woollon explains, there is more to it than meets the eye...
For many years now the number of estates paying inheritance tax (IHT) has been steadily rising, culminating in the highest-ever annual and monthly IHT receipts of £3.8bn in 2014/15 and £427m in June 2015....
'We have better oversight'
50th anniversary of moon landing
Technical and behavioural factors
The Value Perspective