Trusts and the RNRB

The Residence Nil Rate Band (RNRB) has been with us since 2017 but it continues to cause problems.

This webinar will consider:

• Drafting wills to obtain the RNRB
• the use of post-death variations and IHTA 1984, s144 to obtain the RNRB retrospectively
• Situations where nil rate band discretionary trusts can help
• The availability of RNRB on termination of a qualifying immediate post-death interest

After this webinar you will be able to:

• Draft wills to take advantage of the RNRB
• Suggest ways of securing the RNRB when dealing with estates
• Suggest structures to help secure the RNRB on the death of a surviving spouse or civil partner