questionText: To ask the Chancellor of the Exchequer, how many people were unable to benefit from the Residence Nil Rate Band due to not having direct descendants in the most recent year for which data is available.
answerText: The residence nil-rate band was introduced under the previous Government in April 2017. The then Government set out in a tax information and impact note at the time of its introduction that there was no evidence to suggest that this policy would have sign...
heading: Inheritance Tax