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This book aims to explore the detail of the Nil Rate Band (NRB), the residence Nil rate (RNRB) and downsizing following 6 April 2017. It considers the potential problem areas for practitioners and clients with its application and look at the new IHT forms.
I hope it will help you identify the scope and conditions for the RNRB to be successfully applied and claimed ib a particular case.
