A's spouse passed away on 12/3/07 and 80% of the nil rate bound was unused. Then A passed away on 20/3/17.
When making a claim for spouse's unused NRB, do we claim 80% of 06/07 or 16/17 NRB?
Thank you!
Ask the Tutor ACCA TX-UK
IHT nil rate bound transferred to spouse
If you look at the last sentence of illustration 4 in the OT notes you will have your answer!
The 16/17 NRB!!
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