The HMRC recently released data revealing that in 2018-19, it was a record year for inheritance 
tax receipts with a total of nearly £5.4 billion. This is an increase of £2 billion in 2017 -18. One of the factors driving this increase is the rise in the asset values, and in particular residential property. The inheritance tax nil rate band (NRB) has
Inheritance tax – Residence Nil Rate Band
