Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 section 8FB
Downsizing addition: entitlement: no residential interest at death
Section 8FB sets out the conditions under which an estate qualifies for a downsizing addition to the residence nil-rate band where the deceased no longer owned a home at the date of death, and explains how the addition is calculated.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.