Q&As

Where an individual (H), living in the UK but domiciled elsewhere, died in 1970 leaving their entire non-chargeable estate to their UK-domiciled spouse (W) who died in 2018 and W’s estate is entitled to the full basic nil rate band (NRB) and residence nil rate band (RNRB), is W’s estate able to claim the transferable NRB and transferable RNRB from H’s estate?

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Published on LexisPSL on 20/03/2019

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

  • Where an individual (H), living in the UK but domiciled elsewhere, died in 1970 leaving their entire non-chargeable estate to their UK-domiciled spouse (W) who died in 2018 and W’s estate is entitled to the full basic nil rate band (NRB) and residence nil rate band (RNRB), is W’s estate able to claim the transferable NRB and transferable RNRB from H’s estate?

Where an individual (H), living in the UK but domiciled elsewhere, died in 1970 leaving their entire non-chargeable estate to their UK-domiciled spouse (W) who died in 2018 and W’s estate is entitled to the full basic nil rate band (NRB) and residence nil rate band (RNRB), is W’s estate able to claim the transferable NRB and transferable RNRB from H’s estate?

In the scenario described, H died during the period when estate duty applied to estates on death, prior to the introduction of capital transfer tax and later inheritance tax. Noting that up until 21 March 1972 there was no spouse

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