Inheritance tax: residence nil rate band and downsizing addition: key concepts | Practical Law

Inheritance tax: residence nil rate band and downsizing addition: key concepts | Practical Law

This practice note explains the key concepts which make up the calculation of the residence nil rate band and downsizing addition.

Inheritance tax: residence nil rate band and downsizing addition: key concepts

Practical Law UK Practice Note w-033-4279 (Approx. 11 pages)

Inheritance tax: residence nil rate band and downsizing addition: key concepts

by Practical Law Private Client
Maintained • United Kingdom
This practice note explains the key concepts which make up the calculation of the residence nil rate band and downsizing addition.