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Transferring Nil Rate bands

by Richard Allum on 6 August 2008

Since 10 October 2007, it has been possible for the Nil Rate Band (currently £312,000) to be passed to the spouse or civil partner if not fully utilised on the first death.When the first spouse/civil partner dies nothing needs to be done in terms of making a claim to transfer their unused Inheritance Tax Nil […]

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