The Inheritance Tax residence nil rate band – are you sure you qualify?

Inheritance Tax Planning

From 6 April 2017, the standard inheritance tax nil rate band, which is currently £325,000, was enhanced by an additional “residence nil rate band” (RNRB). This was designed to be fulfilment of the Conservative party’s promise to increase the inheritance tax nil rate band to £500,000 per individual or £1 million per couple. The RNRB […]

Has the pandemic proved a game changer for working women?

Denise Friend & Sarah Evans OBE

Women in Business: can we truly have it all?’, a discussion paper presenting research from 2018-19 carried out by Friend Partnership, was optimistic.  The great majority of women surveyed in senior or middle leadership roles or who owned their own business, felt the working environment had improved during their career, with 75% of working mothers […]

‘Risk to Capital’ test for enterprise investment schemes

VR and Robotics

Enterprise Investment Schemes (EIS) and Seed Enterprise Investment Schemes (SEIS) are high risk but tax efficient investment tools. Companies using these schemes now need to be aware of the newly introduced ‘Risk to Capital’ test, as Friend Partnership explain. Introduced in the Finance Bill 2017/18, The ‘Risk to Capital’ test is now in force and […]