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Downsizing and the residence nil rate band

Inheritance Tax 2023/24

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
Publication Date:
February 2024
Law Stated At:
22 November 2023
Chapter 16: The family home and residence nil rate band Introduction Less valuable residence in death estate No residence in death estate The ‘downsizing addition’ The lost relievable amount ...

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