The Residence Nil Rate Band (RNRB) – What Does It All Mean?

An additional Residence Nil Rate Band (RNRB) will be available for deaths on or after 6th April 2017 where a residence or interest in a residence is ‘closely inherited’. This means that it must pass to a lineal descendant or to spouse/civil partner of a lineal descendant or to a survi

The Budget 2015 – What does the future hold for Deeds of Variation?

A week has passed since the latest budget announcements and the last before a national election. Now the dust has settled and we can assess the impact over our 1p cheaper pint of beer. In amongst the headline grabbing pension lifetime allowance changes and ISA freedoms, was a hint of