Client wishes to be assured that their Executors can claim RNRB on their death if leaving to their half-sister and half-brother (twins). The client acted as Guardian/ Foster Parent on the death of both the twin's parents when twins were 13 for some years until they reached 18. The client initially looked after them at their house and subsequently at her own house.
24th Aug 2021
IHT Residential Nil Rate Band
Is your half-sister and half-brother (twins) whom you looked after from their age of 13 a descendant
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