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    Tag Archives for: "Nil Rate Band"
     The Inheritance Tax Transferable Nil Rate Band: Some Practical Points

    The Inheritance Tax Transferable Nil Rate Band: Some Practical Points

    July 17, 2019

    This article focuses on the UK inheritance tax (IHT) transferable nil rate band (TNRB).  The author does not seek to address issues relating to the residence nil rate band, or the residence [...]

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       The expanding (and contracting) nature of nil-rate band gifts  

      The expanding (and contracting) nature of nil-rate band gifts  

      December 19, 2014

      In Loring v The Woodland Trust [2014] EWCA Civ 1314 the Court of Appeal upheld Asplin J’s decision ([2013] EWHC 4400 (Ch)). A gift in a will of “my unused nil rate band for Inheritance Tax” [...]

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         Take care with claiming the transferable nil rate band

        Take care with claiming the transferable nil rate band

        February 6, 2014

        One of the changes, introduced in Finance Act 2008, was the ability to transfer the IHT nil rate band between spouses and civil partners. This meant couples could leave all their assets to the [...]

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           Salvaging defective Deeds of Variation

          Salvaging defective Deeds of Variation

          August 8, 2013

          For the exercise of a power by trustees (or other donees) to be valid, what is required is not an intention to exercise the specific power, but rather an intention to achieve the desired outcome

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             Finance (No.2) Bill 2013 – Changes to the deduction of liabilities for IHT – Are they fair?

            Finance (No.2) Bill 2013 – Changes to the deduction of liabilities for IHT – Are they fair?

            May 15, 2013

            Out of the blue and without consultation the Finance Bill 2013 when published contained a shocking provision tucked away in Schedule 34. It is a devastating provision for many farmers and [...]

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              Should you transfer the nil rate band or use it on the first death?

              August 14, 2012

              Prior to Finance Act 2008, it was common Will planning to make sure both spouses used their ‘nil rate band’ for inheritance tax (IHT) in their Wills. Failure to do so meant the nil rate band of [...]

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                Transferable nil rate band vs Nil rate band discretionary trust

                September 28, 2009

                There is now a balance to be struck in deciding whether to include a nil rate band discretionary trust in a Will or to rely instead in the transferable nil rate band. There are still advantages [...]

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