Residence nil-rate band
Amount availability
Commentary –
Tax Reporter ¶629-570
Brought forward allowance
Commentary –
Tax Reporter ¶629-590
Carry forward allowance
Commentary –
Tax Reporter ¶629-580
Closely inherited
Commentary –
Tax Reporter ¶629-560
Downsizing moves
Commentary –
Tax Reporter ¶629-585
Legislation
Commentary –
Tax Reporter ¶629-540
Qualifying residential interest
Commentary –
Tax Reporter ¶629-550