HMRC have published a technical note covering the proposals, announced in the Summer Budget 2015, to phase in a new residence nil-rate band (RNRB) from 6 April 2017 when a residence is passed on death to a direct descendant. The proposed rate bands are: £100,000 in 2017-18 £125,000 in 2018-19 £150,000 in 2019-20 £175,000 in […]
Thousands of divorcees could return to court to seek more money from their ex following a Supreme Court ruling last week. Spouses who lied about their financial position during the divorce process can now be hauled back to court and made to pay what they should. The ruling concerned two cases – those of Varsha […]
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