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Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
How to tax a beneficial loan arrangement for a director or employee.
Check if an estate can get the residence nil rate band (RNRB) when someone downsizes, gifts or sells their home before they die.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
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