RNRB Downsizing Provisions


When introducing the Residential Nil Rate Band (RNRB), the government did not want to either disincentivise downsizing or worsen the position of those who do downsize. Provisions were therefore designed to ensure that a person who and downsizes is not worsened by this decision. The downsizing provisions are simple in brief but impenetrable in detail. … Read more RNRB Downsizing Provisions