Transfer of IHT NIL rate band to spouse

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August 28, 2017 at 12:01 pm #403899
yceng1
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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.
August 28, 2017 at 3:06 pm #403921
Tax Tutor
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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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