Two important changes were announced in the autumn statement. The Inheritance Tax limit, being the amount an individual is allowed before inheritance tax is payable, is now fixed until April 2028. An individual has a nil rate band allowance of £325,000 before inheritance tax is payable at 40%, and in addition to this you have the residence nil rate band currently set at £175,000 per individual where a family home is left to direct descendants, usually children, although there are other persons who can fall within this category. The allowance of £325,000 has not changed since 2009, and with...