• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

IHT

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › IHT

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by AvatarTax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 28, 2017 at 1:57 pm #403913
    Avatarsxhawty
    Member
    • Topics: 56
    • Replies: 25
    • ☆☆

    Hi sir, is the NRB available seperately for both lifetime transfers chargeable when made and on death? I’m confused with using the NRB. is it used up if i used it in the first computation (lifetime transfer chargeable when made) so there will no longer be an NRB in the calculation of lifetime transfers chargeable on death? or do they get both seperate NRB for both calculation?

    August 28, 2017 at 3:10 pm #403923
    AvatarTax Tutor
    Member
    • Topics: 2
    • Replies: 3960
    • ☆☆☆☆☆

    The lifetime transfers chargeable when made and the lifetime transfers chargeable on death are 2 separate computations to which the NRB will separately apply

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • SAUMYAMUNDHRA on MA Chapter 3 Questions Presenting Information
  • SAUMYAMUNDHRA on MA Chapter 2 Questions Sources of Data
  • SAUMYAMUNDHRA on MA Chapter 1 Questions Accounting for Management
  • Sid24012003 on ACCA FR Chapter 22 Investor analysis Questions
  • Anna1207 on ACCA P4 Question 1 December 2014 part 1

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in