Course Outline
A detailed review of the residence nil rate band rules, how they work in practice, and the pitfalls and traps to watch out for.
What the course covers
- The mechanics of the residence nil rate band
- Using examples of case studies and provisions, how the residence nil rate band rules work in practice, including a consideration of the rules relating to the brought-forward allowance and the downsizing addition
- Will trusts and the residence nil rate band
- The pitfalls to watch out for when drafting a Will and how to avoid them
- Claiming the residence nil rate band
Course Details
- Category
- Technical
- Topics
- Wills Inheritance Tax Planning
- Duration
- 2.5–3 hours
- Delivery
- In-person or online
- Level
- All levels