Rates Rates

United Kingdom

1. 7Rates.
2. 8Indexation of rate bands.
3. 8ATransfer of unused nil-rate band between spouses and civil partners
4. 8BClaims under section 8A
5. 8CSection 8A and subsequent charges
6. 8DExtra nil-rate band on death if interest in home goes to descendants etc
7. 8EResidence nil-rate amount: interest in home goes to descendants etc
8. 8FResidence nil-rate amount: no interest in home goes to descendants etc
9. 8FADownsizing addition: entitlement: low-value death interest in home
10. 8FBDownsizing addition: entitlement: no residential interest at death
11. 8FCDownsizing addition: effect: section 8E case
12. 8FDDownsizing addition: effect: section 8F case
13. 8FECalculation of lost relievable amount
14. 8GMeaning of “brought-forward allowance”
15. 8HMeaning of “qualifying residential interest” , “qualifying former residential interest” and “residential property interest”
16. 8HAQualifying former residential interest”: interests in possession
17. 8JMeaning of “inherited”
18. 8KMeaning of “closely inherited”
19. 8LClaims for brought-forward allowance and downsizing addition
20. 8MResidence nil-rate amount: cases involving conditional exemption
21. 9Transitional provisions on reduction of tax.