Getting to grips with the Residence Nil Rate Band (RNRB)
We are now two months away from the introduction of the new Residence Nil Rate Band (RNRB). Despite considerable criticism regarding the complexity of the rules and eligibility criteria, a last minute U turn appears unlikely.
In order to support your knowledge in this area, we are very pleased to invite you to a workshop focused specifically on the Residence Nil Rate Band. The workshop is aimed at all practitioners who advise on Inheritance Tax matters.
This workshop will include worked examples and case studies to provide you with an understanding of the following:
The definitions of “Qualifying Residential Interest” and “Closely Inherited”
The transferability rules for spouses and civil partners
The impact of the Taper Threshold and planning considerations
Downsizing / disposal rules
Impact on IHT planning with the main residence
Will & Trust Issues
The workshop will be delivered by Sam Jermy APFC IMC.
CII Accredited
This demonstrates the quality of an event and that it meets CII member CPD scheme requirements.
1 hour's CPD can be claimed for this event if relevant to your learning and development needs.
It is recommended that you keep any evidence of the CPD activity you have completed and upload copies to the recording tool as the CII may ask to see this if your record is selected for review. Details of the scheme can be viewed online at www.cii.co.uk/cpd.