TXUK

Syllabus D2bcd. Death Estate & Unused NRB Of Spouse 4 / 5

b) Understand and compute the tax liability on a death estate.
c) Understand and apply the transfer of any unused nil rate band between spouses.
d) Understand and apply the residence nil rate band available when a residential property is inherited by direct descendants.
Death Estate & Unused NRB Of Spouse