The Residence Nil Rate Band By Michael Roberts – 18th October 2017 It was the Conservative government’s long held intention to raise the Inheritance Tax threshold to £1m. During the time of the coalition with the Liberals, this was not achievable however the Tories have, finally, just about achieved this policy objective with the introduction of the Residence Nil Rate Band on 6th April 2017. In this first article of a two part exploration of the Residence Nil Rate Band (RNRB)