Residence Nil Rate Band Frozen Until April 2026
The residence nil rate band (RNRB) is an additional nil rate band that is available for inheritance tax purposes when a main residence is left to a direct descendant, such as a child or grandchild. Adopted children, stepchildren, children fostered at any time by the deceased and a child for whom the deceased was appointed […]
Residence Nil Rate Band Frozen Until April 2026 Read More »