Transferable nil-rate band shouldn’t be passed up

For tax-planning purposes, the development of the residence nil-rate band (RNRB) legislation has been of high significance. The main legislation is located is within the Finance (No.2) Act 2015 and the more recent 2016 Finance Act outlines the latest downsizing provisions. The new tax-free band is scheduled to come into force on April 2017 and […]