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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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