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The family home

Inheritance Tax 2022/23

Authors:
Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Publisher:
Bloomsbury Professional
Edition:
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
Chapter 16: The family home and residence nil rate band Introduction Duty of care Planning arrangements involving the family home Reversionary lease schemes Lease ‘carve-out’ schemes ‘Eversden schemes’ ‘Lifetime debt’ or ‘double trust’ arrangements (‘IOU schemes’) ...

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