The additional inheritance tax free allowance applicable to those passing on property to direct descendants has led to some negative publicity surrounding the fact that it will only apply to transfers of such property on deaths falling on or after 6 April 2017. One of the arguments made is that the rules should instead apply from the date they were announced (namely in last year's budget). Where applicable, the allowance will be in addition to each individual's tax free allowance (nil rate band) of £325,000. The residence nil rate band, as it is known, will increase gradually from £100,000 in 2017 to £175,000 in 2020.