The following Private Client Q&A provides comprehensive and up to date legal information covering:
For the purposes of this Q&A, we have assumed that this Q&A is referring to a scenario in which the first spouse to die had not made any lifetime transfers and did not leave any other chargeable legacies such that their full nil rate band (NRB) was available on death. We also assume that both spouses are domiciled within the UK such that there is no restriction on the availability of the spouse exemption.
To calculate the amount of TNRB available to the survivor’s estate:
first, identify the amount of the NRB used on the first death:
if the entire NRB was used on the first death, there is nothing available to transfer to the survivor’s estate
if not all of the NRB was used on the first death, move to the next step
second, calculate the amount of unused NRB on the first death as a percentage of the total NRB on the first death:
if none of the NRB was used on the
Free trials are only available to individuals based in the UK
Complete all the fields above to proceed to the next step.
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
Take a free trial
Convention rights—structure of qualified rightsThe rights preserved under the European Convention on Human Rights (ECHR), as set out in the Human Rights Act 1998 Sch 1, can be broadly divided into three groups:•absolute rights—which cannot be interfered with by the state or derogated from even in a
Drafting—2009 ActThe Perpetuities and Accumulations Act 2009 effectively disapplies the rule against perpetuities from future easements granted on or after 6 April 2010, so a draftsman now need not be concerned to specify a perpetuity period. Any restrictions on the exercise of the easement
Pre-action disclosure—the applicationThis Practice Note provides guidance on CPR 31.16 pre-action disclosure applications, where the applicant and respondent are likely to be parties to subsequent proceedings. It provides guidance on how to make such an application for disclosure before proceedings
Common law offence of false imprisonmentThe offence of false imprisonmentFalse imprisonment is a common law offence but it is more common as a civil action in tort (see Practice Note: False imprisonment).It is triable only on indictment. It may be classified in class 2A, 2B or 3 in accordance with
0330 161 1234