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Background Outline of the rules Calculating the unused nil rate band Transfer claims Clawback of nil rate band Deaths before 25 July 1986 Practical issues Planning issues Other issues Residence nil rate band ...
Chapter 3: Transferable nil rate bands
- 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:
- October 2023
- Law Stated At:
- 11 July 2023
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