Transferable nil rate band claim

How successful have members been in a late claim for the TNRB-3 months out of time- as a result of complexities in dealing with the estate and ascertaining the situation on the death of the first spouse?

Simon Northcott

I have had mixed results.
However where there has been good reason, the claim has been allowed.

B Prior
Gepp & Sons

Following this thread has anyone experience of administrators using the 3 month extension IHTA84 s8B (3) (a) using the reason that they have not acted as administrators until the Grant of Letters of Administration was issued?