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Posted Mon, 22 Jan 2024 18:24:58 GMT by
My Aunt recently died and I am sole executor and main beneficiary, she will need to pay IHT on her estate but in her will she leaves me her share of my Grandmothers house in which she lived before she went in to a home with Dementia 8 years ago, I know the residence NRB can only be used for children and grand children but although it is my aunts estate it is actually talking about my Grandmothers estate, also she worded the will as I give (free of tax and absolutely) my beneficial share (my share) in (or in the future sale of) the property, so I wondered if I can apply the residence NRB in this case?
Posted Tue, 23 Jan 2024 13:29:04 GMT by HMRC Admin 19 Response
Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.
Posted Tue, 23 Jan 2024 15:28:16 GMT by
I have spoken to them now and had my question answered, thank you

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