STEP: Last week the government proposed amendments to the Finance Bill clauses introducing a new inheritance tax (IHT) residence nil-rate band (NRB) for deaths from 6 April 2017, to clarify the treatment of family residences left in trust.
Full story: http://www.step.org/news/proposed-amendments-clarify-uk-finance-bills-residence-nil-rate-band-homes-left-trust