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A Summary of The Tax Changes for The 2018/19 year


The beginning of a new tax year invariably brings an update to the regulations around certain tax issues. This year, both businesses and individuals can expect to be affected by the changes that came in on 6 April 2018. Here is a brief summary of what’s happened and a few pointers on ensuring you make the most of your tax benefits.

Residential Nil Rate Band

The key change to affect individuals is the increase in the Residential Nil Rate Band (RNRB), which impacts inheritance tax planning. An extra allowance was introduced in 2017 to enable homeowners to use a tax-free sum against their main property. Subject to conditions – such as who the property is left to – individuals can use a further £125,000 against their main home, meaning that married couples could now pass on a total of £900,000 under the nil rate band.

Offshore trusts

Those with …