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 8G
Meaning of "brought-forward allowance"
Section 8G explains how to calculate the brought-forward allowance, which is the amount of unused residence nil-rate band that can be transferred from a deceased spouse's or civil partner's estate to the surviving partner's estate on their death.
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.