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29 September 2015
Views sought on proposals on main residence nil-rate band.
HMRC have published a technical note with details of the main residence nil-rate band and downsizing proposals, along with examples illustrating how they will work.
Views are sought on the issues and practical difficulties in implementing the proposals and whether the guidance should contain greater detail. The responses will inform the draft legislation to be included in Finance Bill 2016.
Comments should be emailed to ihtandtrustsconsult.car@hmrc.gsi.gov.uk by 16 October 2015.
