Residence Nil Rate Band – Tips, Traps and Trusts

The Residence Nil Rate Band (RNRB) has become a key part of modern estate planning. This one-day course covers: an introduction to the RNRB, key terms and concepts; how the Downsizing Addition works, when it applies and how to calculate it; how RNRB applies to various different types of trusts; traps to avoid and tips to follow; RNRB trusts in wills and when they may be appropriate.

The course assumes a basic working knowledge of inheritance tax and trusts.