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6 Cavendish Street  
Barrow in Furness  
Cumbria  
LA14 1SB  
Tel: (01229) 838567  
enquires@sdgaccountants.co.uk   
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Inheritance Tax Nil Rate Band Frozen

As previously announced, the nil rate band for 2010/11 will be frozen at the current level of £325,000. This will now be extended to cover the tax years 2011/12 to 2014/15.

Internet link: HMRC Budget note