The estate is not enough

Paul Saunders

We have all seen wills in which beneficiaries question whether the existence of the transferable nil-rate band changes the amount payable under a nil-rate band legacy. Paul Saunders assesses what happens where the estate is insufficient to satisfy the legacy in any event



This is premium content

In order to access this content you must be a member of the Private Client Section and logged in.

If you have not registered before, register now to gain access to this content. You must use the email associated with your section membership.

Log in

Not a Private Client Section Member?

Join now

if you require assistance with joining this section, please email us at or call us on 0207 320 5804