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Family Home Allowance

A detailed guide to the residence nil-rate band for inheritance tax.

The rise in property prices throughout the UK means that even those with modest assets may find that their estate exceeds the £325,000 nil-rate band for inheritance tax (IHT).

The percentage of properties sold for more than £325,000 has doubled since the current nil-rate band was set in 2009, research by Saga Investment Services has found.

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