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Practical points from STEP conference

17 October 2017 / Mark McLaughlin CTA (Fellow)
Issue: 4620 / Categories: Comment & Analysis
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Meeting points

STEP Annual Conference 2017

Date: 21 September 2017

Location: Manchester

Reported by: Mark McLaughlin

Speakers

  • Emma Chamberlain OBE Barrister Pump Court Tax Chambers
  • Chris Whitehouse Barrister 5 Stone Buildings
  • John Barnett Partner Burges Salmon LLP
  • Bob Trunchion Partner MacIntyre Hudson Advisory Services LLP
  • Eesha Arora Senior Associate Maurice Turnor Gardner LLP
  • Andrew Hubbard Editor-in-chief  Taxation magazine

 

Residence nil rate band tapering

The inheritance tax residence nil rate band is subject to a tapered restriction for death estates above £2m (IHTA 1984 s 8D). The taper threshold applies to the value of the estate after liabilities but before taking account of exemptions or reliefs such as business property relief.

Chris Whitehouse noted that any restriction is based on a...

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