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Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
Claim the residence nil rate band (RNRB) against the estate of someone who has died using form IHT435.
Use the IHT402 with form IHT400 to transfer any unused nil rate band from the deceased spouse or civil partner to the deceased's estate.
The Women's International Networking Programme have completed their first trade mission this week, travelling to Indianapolis and Chicago.
Use form IHT436 to claim to transfer any unused residence nil rate band (RNRB).
Employment Appeal Tribunal Judgment of Mr Justice Bourne on 24 April 2024.
Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.
Leader of a criminal gang that distributed large quantities of cocaine and cannabis across Sussex has his sentence increased after referral to Court of Appeal.
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