Show Summary Details

Chapter 3: Transferable nil rate bands

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
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 ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.