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Where Taxpayers and Advisers Meet

IHT allowance

Posts: 11
Joined: Wed Aug 06, 2008 4:00 pm

IHT allowance

Postby musty » Fri Nov 22, 2019 7:19 pm

If a first to die spouse left his/her estate to the children rather than to his/her spouse, does this mean that the first to die spouse’s unused IHT allowance of £325,000 cannot be claimed by the second to die spouse?

Lee Young
Posts: 2671
Joined: Wed Aug 06, 2008 3:26 pm

Re: IHT allowance

Postby Lee Young » Sun Nov 24, 2019 1:45 pm

If the estate of then first to die spouse exceeds £325,000 then yes.
Lee Young
Solicitor, Chartered Tax Adviser and Trust and Estate Practitioner

Partner, Frettens LLP
01202 491701

Posts: 1023
Joined: Fri May 16, 2014 3:47 pm

Re: IHT allowance

Postby AGoodman » Mon Nov 25, 2019 12:23 pm

If the estate of the first to die was less than £325k then the balance will be "unused". The actual transfer will be proportionate - ie. if 1/2 of the nil rate band was used, one half of the nil rate band on the second death can be added.

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