Partial RNRB available?

(David lewitt) #1

If a property is left in a way that it it only partly closely inherited does it qualify for partial RNRB to that extent?

David lewitt

(malcfinney1) #2

RNRB is available on the lesser of the value of the residence inherited by lineal descendants and the RNRB for the tax year concerned.

Malcolm Finney