1. International and HMRC Materials
  2. HMRC Manuals
  3. Inheritance Tax Manual
Inheritance Tax ManualIHTM43000IHTM43025 Calculating the transferable nil rate band: interaction of ability to transfer unused nil rate band with double taxation conv...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • IHTM43025 Calculating the transferable nil rate band: interaction of ability to transfer unused nil rate band with double taxation conventions, double taxation relief and successive charges relief (ingested March 2, 2019)
  • IHTM43025 Calculating the transferable nil rate band: interaction of ability to transfer unused nil rate band with double taxation conventions, double taxation relief and successive charges relief (ingested December 26, 2020)
  • IHTM43025 Calculating the transferable nil rate band: interaction of ability to transfer unused nil rate band with double taxation conventions, double taxation relief and successive charges relief (ingested March 13, 2021)
  • IHTM43025 Calculating the transferable nil rate band: interaction of ability to transfer unused nil rate band with double taxation conventions, double taxation relief and successive charges relief (ingested March 20, 2021)
  • IHTM43025 Calculating the transferable nil rate band: interaction of ability to transfer unused nil rate band with double taxation conventions, double taxation relief and successive charges relief (ingested May 1, 2021)
  • IHTM43025 Calculating the transferable nil rate band: interaction of ability to transfer unused nil rate band with double taxation conventions, double taxation relief and successive charges relief (ingested July 19, 2018)