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Nearly 30% of financial advisers say that the introduction of the RNRB (residence nil-rate band) has had no impact at all on BR (Business Relief) subscriptions. According to a recent Intelligent Partnership survey of over 50 financial advisers, the introduction of the RNRB has not been drastic on BR subscriptions. Approximately 68% of advisers said there was a slight reduction in the amount of funds liable for IHT, and thus for which BR might be considered.   Only 2.1% of advisers saw significantly reduced funds for which BR might be considered. This suggests that BR is mostly used in instances… continue reading