Brought-forward allowance, meaning of

Claims for brought-forward allowance and downsizing addition

Closely inherited, meaning of

Extra nil-rate band on death

Increased nil-rate band where home inherited by descendants

Inherited, meaning of

Qualifying former residential interest, meaning

Qualifying residential interest, meaning of

Residential property interest, meaning

Tax years 2018–2021

Transfer of unused nil-rate band between spouses and civil partners