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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
- Publication Date:
- November 2024
- Law Stated At:
- 31 October 2024
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