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Ask the Tutor ACCA TX-UK

Transfer of IHT NIL rate band to spouse

YCYee Chong9y ago
Dear Tax Tutor, Can spouse transfer any IHT unused NIL rate band between each other after one died? If yes, is there any expiry limit for the unused NIL rate band? Thanks.
TTTax Tutor9y ago#1
When the second spouse dies a claim is then made by the executors to utilise any unused nil rate band of the first spouse - that is the point at which it expires!
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