ACCA ATX UK Syllabus A3. Inheritance Tax - Residence NRB - Notes 3 / 3
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Transfer of unused NRB between spouses
Syllabus A3. Inheritance Tax
A3a. IHT arising on lifetime transfers and on death
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Exemptions
Syllabus A3. Inheritance Tax
A3a. Exemptions to defer / minimise IHT