May 2017

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    The Residence Nil Rate Band

    The new residence nil rate band became effective from 6th April 2017. The residence nil rate band is in addition to the standard nil rate band, which will remain frozen at £325,000 until April 2021.  The additional amount will be phased in starting at £100,000 and increasing by £25,000 a year until it reaches £175,000 […]

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