IHT nil rate bound transferred to spouseForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › IHT nil rate bound transferred to spouseThis topic has 1 reply, 2 voices, and was last updated 7 years ago by Tax Tutor.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts November 2, 2017 at 12:33 pm #414136 tony0117MemberTopics: 56Replies: 12☆☆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! November 5, 2017 at 11:00 am #414405 Tax TutorMemberTopics: 2Replies: 3965☆☆☆☆☆If you look at the last sentence of illustration 4 in the OT notes you will have your answer! The 16/17 NRB!!AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In