Residence nil rate band
Brought forward allowance
Commentary –
Quick Overview ¶16557
Care costs
Commentary –
Woolley on Financial Planning with Trusts 35.6.3
Discretionary trusts, use with
Commentary –
Woolley on Financial Planning with Trusts 18.3Woolley on Financial Planning with Trusts 31.2.3
Downsizing
Commentary –
Quick Overview ¶16558
Downsizing relief
Generally
Commentary –
Golding and Connolly on Advising British Expats 10.5
;
Golding and Connolly on Living and Working Abroad 6.7.3
Gifts on death
Commentary –
Woolley on Financial Planning with Trusts 31.2.1Woolley on Financial Planning with Trusts 31.2.2Woolley on Financial Planning with Trusts 31.2.3
Introduction from April 2017
Commentary –
Woolley on Financial Planning with Trusts 18.1
Investment property
Commentary –
Woolley on Financial Planning with Trusts 32.3.1
Lifetime gifts: planning
Commentary –
Woolley on Financial Planning with Trusts 31.1.4Woolley on Financial Planning with Trusts 31.1.6
Market rent not paid for property
Commentary –
Woolley on Financial Planning with Trusts 31.1.1
Not relevant for investment properties
Commentary –
Woolley on Financial Planning with Trusts 32.3.1
Reduction for high value properties
Commentary –
Woolley on Financial Planning with Trusts 31.2.1
Succession planning
Commentary –
Endacott on Furnished Holiday Lettings 9.3
Widows and widowers
Commentary –
Endacott on Furnished Holiday Lettings 8.1
Will trusts (use in)