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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Residence nil rate band
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?
Correct – RNRB only available where residence is in the death estate
