News: November 2013

Nil Rate Band will trusts: time to review

14 November 2013

This year’s Finance Act introduced some significant constraints on when debts can be deducted for Inheritance Tax (IHT) purposes. The changes should have set alarm bells ringing for any families who are making use of nil rate band will trusts and associated loans. IHT is usually thought of as a tax that applies to a […]

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