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Clawback of nil rate band

Inheritance Tax 2022/23

Authors:
Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Publisher:
Bloomsbury Professional
Edition:
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
Chapter 3: Transferable nil rate bands Clawback whilst surviving spouse still alive Clawback after the survivor’s death Unexhausted ASP funds IHT clearance certificates Penalties Valuations ...

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