A sop for middle England

Author: Helena Luckhurst

This article was previously published by Taxation on 10 September 2015.

Helena Luckhurst and John Woolley discuss the new residence nil rate band.

In the past, the Conservative party has said it would like to increase the nil rate band threshold so that only the wealthy pay inheritance tax. So the pledge in its election manifesto to exempt from inheritance tax family homes worth up to £1m came as no surprise.

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Helena Luckhurst, Partner, Fladgate LLP (hluckhurst@fladgate.com)

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