IHT residence nil rate band: downsizing addition flowchart | Practical Law

IHT residence nil rate band: downsizing addition flowchart | Practical Law

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IHT residence nil rate band: downsizing addition flowchart

Practical Law UK Checklist 6-621-6109 (Approx. 5 pages)

IHT residence nil rate band: downsizing addition flowchart

by Practical Law Private Client
Maintained • United Kingdom
A flowchart to assess whether the downsizing addition is available (where the full inheritance tax residence nil rate band cannot be claimed because of downsizing).