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Chapter 3: Transferable nil rate bands

Inheritance Tax 2024/25

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
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 ...

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