Demystifying the residential nil rate band

Intermediate
Tax and trusts
Self certified
Video
Date:

Thursday 26th July 2018

Location:

Duration

1 HRS

Understand the quirks of the Residence Nil Rate Band that can catch an unwitting paraplanner out.

Learning objectives

In this session we covered…

  • What does it apply to?
  • Who does it apply to?
  • Limits on the relief
  • How the relief is applied
  • The impact of trusts
  • Downsizing rules
  • Transferability
  • Planning opportunities.

Speakers

1
Carol Wells
Abbey Tax

Carol is Head of Wills, Trusts and Estate Planning at Abbey Tax and an expert speaker on this topic. A Chartered Tax Adviser specialising in capital taxes for individuals and trusts, at the start of 2017 after 13 years with Irwin Mitchell LLP in Sheffield, Carol moved to Abbey Tax to establish their IHT Consultancy Service operation.

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