The New Residence Nil Rate Band

From April 2017, a new Residence Nil Rate Band (RNRB) has been introduced which, for those who qualify, will mean that the amount of money that you can leave in your Will, before paying Inheritance tax, has increased and will increase further over the next few years. From 2020-2021 couples who qualify will have a maximum of £1,000,000 that they can leave, before paying Inheritance Tax.

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On Probation

Many employment contracts contain a probation period but what does that actually mean? From the perspective of an employment lawyer the answer under the law of England and Wales is in many cases – not a lot. There is no statutory effect whatsoever; a probation period is a purely contractual matter. It has whatever effect the parties agree it has but does not affect the statutory position between the parties.

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