Q&As

A testator wishes to leave their estate to their husband who may be resident in India at the death of the testator. Does such residency affect a claim for spouse exemption?

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Produced in partnership with Graham Stott of gunnercooke LLP
Published on LexisPSL on 05/03/2019

The following Private Client Q&A Produced in partnership with Graham Stott of gunnercooke LLP provides comprehensive and up to date legal information covering:

  • A testator wishes to leave their estate to their husband who may be resident in India at the death of the testator. Does such residency affect a claim for spouse exemption?

Practice Note: Introductory guide to residence and domicile for UK tax purposes provides a summary of the UK income tax, capital gains tax and inheritance tax (IHT) implications for an individual of being resident and/or domiciled in the UK.

Whilst the Q&A refers to the non-UK residence of the surviving spouse, the Practice Note: Introductory guide to residence and domicile for UK tax purposes confirms that when considering the liability to IHT and, in particular, the transfer of assets between spouses or civil partners, it is the domicile of the parties which is of importance and that the spousal or civil partner exemption is limited to the amount of the nil rate band whe

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