Transferrable Nil Rate Band

Trusts Discussion
1

I am dealing with an estate where the deceased has left her estate to her four children. The deceased was previously widowed, but has since remarried. Is there anything stopping me from claiming the transferable Nil Rate Band(s) from her late husband’s estate?

Martyn Dixon
Harold Bell & Co

2

In short “no”.

The PRs of the deceased are entitled to claim the unused NRB of her late husband.

Malcolm Finney

3

I agree - no problem - I had exactly the same with my late mothers estate and claimed her first husband’s unused unused NRB

Mark Cook
Mark Cook Solicitors