Jack Rose: Are we making the most of the residency nil-rate band?

Inflated house prices have forced an ever increasing number of people - and in the South East in particular - into a position where inheritance tax (IHT) has become a significant problem. This was the issue the residency nil-rate band (RNRB) legislation was supposed to help alleviate when it was introduced a little over a year ago - helping to pass down the family home from one generation to the next. And yet the latest figures released by HM Revenue & Customs show IHT receipts for 2017/18 rose to record highs - an increase of almost 10% on the previous year. Hence there is either a l...