Inheritance tax: the residence nil rate band
08 August 2019
The Residence Nil Rate Band (RNRB) was introduced on 6 April 2017, so many of us are just starting to appreciate the intricacies of the complex legislation. This article will summarise the key points regarding the RNRB, including when it does and does not apply, what property can qualify, factors affecting the amount of the allowance, and some planning points.
Read Tax Principal Fiona Hall's full article featured in the latest Accountancy Ireland: