Property pinball

Author: Helena Luckhurst

This article was previously published by Taxation on 26 January 2017.

A special inheritance tax relief, the residential nil-rate band, is fast approaching. John Woolley and Helena Luckhurst consider pitfalls and opportunities.

The inheritance tax residence nil-rate band (RNRB) becomes available from 6 April 2017. Those advising on estate planning or drafting wills will need to be conversant with this new tax relief. Otherwise there will be a risk that the client might not be able to use the allowance with a consequent increase in inheritance tax payable on death.

Continue reading here.

Helena Luckhurst, Partner, Fladgate LLP (

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