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Chapter 3: Transferable nil rate bands

Inheritance Tax 2023/24

Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Bloomsbury Professional
1st edition
Publication Date:
October 2023
Law Stated At:
11 July 2023
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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