December 2015

From April 2017 there will be an additional residence nil-rate band worth up to £175,000 per individual (£100,000 in 2017/18, £125,000 in 2018/19, £150,000 in 2019/20, and £175,000 in 2020/21), with the unused residence nil-rate band of a deceased spouse or civil partner being available to the surviving spouse.
10 December, 2015