questionText: To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of incorporating the residence nil rate band into inheritance tax.
answerText: The estates of all individuals benefit from a £325,000 nil-rate band for inheritance tax. The targeted residence nil-rate band is a further £175,000 and is available to those passing on a qualifying residence on death to their direct descendants, such as ...
heading: Inheritance Tax