RNRB and adopted child


(smh) #1

I understand that an estate will still qualify for the RNRB even if the residence is passing to a natural child who has been adopted. However, will it apply in the following circumstances:

  • residence passing to children of daughter who is natural child of deceased but was adopted?

  • same as above but passing from wife’s estate and child was not her’s but husband’s when adopted?

Samir Hussain
Gregsons


(malcfinney1) #2

IHTA 1984 s8K(8) covers the points you raise.

Malcolm Finney