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TX

ACCA TX-UK FA2025 Chapter 23 Inheritance Tax

VIVA Subject Guide
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2 Comments

  1. Sanayyaa
    Hi! Firstly, love the explanation, thank you for your support.

    Q- Do we have to mention the dates all the time for the AEs, the GCT's that are deducted from the NRB & for the taper relief?

    or is the date at the heading, the only one needed?
    just thinking, as this seems lot more time-consuming to write each and every date out line by line.
  2. Sanayyaa
    follow up Q- As for the taper relief, do we need to write down the whole death, or is it sufficient enough to write down the applicable window (e.g., '6- 7 years before death (80%)')

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