The Autumn Statement: Residential property investment and trustees

At first sight there did not seem to be a great deal in the Chancellor’s Autumn Statement that directly concerned personal representatives, trustees or Will draftsmen. Certainly there was nothing equivalent to the Residence Nil-Rate Band (RNRB) announced in the Summer Budget. However, readers and their clients may at least ponder upon the development of a theme from the Summer Budget, in the discouragement of private investment in rented housing.