Question of the week: Would the residence nil rate band (RNRB) be available where a non long-te...
This Q&A considers the value of an estate in terms of assessing the adjusted allowance of the residence nil rate band (RNRB) for the purposes of the taper threshold where the deceased was not long-term resident in the UK and had a worldwide estate exceeding £2m of which only £500k is attributable to UK situs assets.