Blog archive: May 2022

• Nil Rate Band Discretionary Trusts – are they still useful?
  Posted on May 24, 2022
  The transferrable Nil Rate Band (TNRB) was introduced by the Finance Act 2008 and is available when someone has died on or after 9 October 2007, even if their spouse or civil partner died before this date. This was heralded by the Government as “doubling” the Inheritance Tax threshold for married couples and civil partners.
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  Posted in: Private Client