Kinross Almond’s work as an engineer meant he has travelled far and wide. His job took him first to Libya and New Zealand – and then later to Anglesey. This may have been closer to the family home that Mr Almond, now 85, and his wife Mary had bought in Denbighshire, North Wales, in 1964, ...

Homeowners can also benefit from a residence nil-rate band of £175,000 on top of the nil-rate band, if they are passing their primary home to a direct descendant.  This threshold has increased with inflation since it was introduced in 2017, but the Chancellor last year announced that it will be frozen until 2026. This means ...