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Online Update – January 2023 Main Points 1.4 Cumulation and IHT threshold – Reference to the nil rate band and residence nil band being fixed at £325,000 and £175,000 respectively for the tax years 2026/27 and 2027/28. 3.1/3.27 Transferable nil rate band - Reference to the nil rate band being fixed at £325,000 until April 2028. 3.42 Residence nil rate band - Reference ...
Online Update – January 2023
- 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
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