Property Pinball, Part 2

Author: Helena Luckhurst

This article was previously published by Taxation on 2 February 2017.

In the second part of their article on the inheritance tax residence nil-rate band, John Woolley and Helena Luckhurst consider the downsizing relief.

In ‘Property pinball’ (Taxation, 26 January 2017) we looked at the main provisions of the inheritance tax residence nil-rate band (RNRB), which will apply from 6 April 2017. As mentioned, advisers dealing with estate planning or will drafting will need to be aware of this new and valuable tax relief to ensure that their clients receive the full advantage of it.

Continue reading here.

Helena Luckhurst, Partner, Fladgate LLP (


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