• 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

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

June 2015 Past Paper

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › June 2015 Past Paper

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 3, 2016 at 8:39 pm #337386
    keke
    Participant
    • Topics: 25
    • Replies: 34
    • ☆☆

    Extract from question #1 on inheritance tax:

    Zoe’s husband had died on 25 July 2007, and 20% of his inheritance tax nil rate band of $300,000 for the tax year 2007-08 was not used.

    Extract from answer:

    Available nil rate band
    Nil rate band- Zoe $325,000
    Husband (325,000 x 20%) 65,000

    My question is why isn’t the nil rate band transferred to Zoe from her husband 20% of the 300,000 which was the nil rate band at the time of his death?

    September 4, 2016 at 5:26 am #337403
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Quite simply because that is NOT the rule! See OT Course Notes page 141 illustration 4

  • 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

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

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

  • zurapirveli@gmail.com on Equity settled share based payments – goods – ACCA (SBR) lectures
  • Sid24012003 on Intangibles – Example 2 – ACCA Financial Reporting (FR)
  • Ken Garrett on CIMA BA1 Spearman’s rank correlation coefficient
  • Ana1674 on CIMA BA1 Spearman’s rank correlation coefficient
  • tehreem21 on MA Chapter 2 Questions Sources of Data

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in