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Gill Steel

Gill Steel is a director at LawSkills Ltd, a training and consulting business. Visit:

Gill’s book Residence Nil Rate Band – practical thoughts on its use and application has more information on the impact of the residence nil rate band. The book is published through, but is also available from Hammicks and Amazon ISBN 978–0–244–69375–6.

Regulatory maze

Gill Steel uses a practical example to illustrate the operation of the new rules governing downsizing for the inheritance tax residence nil rate band.


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