Q&As

Is it possible to claim the transferable nil rate band for the first spouse to die even if it cannot be claimed for the second spouse's estate?

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Published on LexisPSL on 04/10/2018

The following Private Client Q&A provides comprehensive and up to date legal information covering:

  • Is it possible to claim the transferable nil rate band for the first spouse to die even if it cannot be claimed for the second spouse's estate?

For a detailed explanation of the transferable nil rate band (TNRB), see Practice Note: IHT—nil rate band (NRB) and transferable NRB.

As you will note, the TNRB is usually claimed on the death of the second spouse (B) to die. However, it may also b

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