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Residence nil rate band

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Residence nil rate band

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Tax Tutor.
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  • July 16, 2020 at 3:32 pm #576989
    AverageAndy
    Member
    • Topics: 128
    • Replies: 34
    • ☆☆

    sir if a lifetime gift becomes taxable i.e. a death tax arises on the gift (as a result of an individual dying within 7 yrs of gifting), then does that mean RNRB won’t be available?

    July 20, 2020 at 12:26 pm #577446
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Correct – RNRB only available where residence is in the death estate

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