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  • IHT and 'residence nil-rate band'

    Does a person need to be named on the Deeds of a property to be able to take advantage of the £175K 'residence nil-rate band' for Inheritance Tax. I bought our house before meeting my current wife and so the property is currently in my name only. If she predeceases me would she have an IHT of £325K or £500K? If only £325K what would need to be done to ensure she was entitled to the 'residence nil-rate band'