Q&As

Does the limited spouse exemption for transfers to non-domiciled spouses apply in addition to the basic nil rate band?

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Published on: 02 October 2019
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Section 18 of the Inheritance Tax Act 1984 (IHTA 1984) contains an unlimited exemption from inheritance tax (IHT) for transfers of value between spouses and civil partners, except where a UK-domiciled person makes a transfer of value to a spouse or civil partner who is not domiciled or deemed domiciled in the UK. In such cases, the exemption is limited by IHTA 1984, s 18(2).

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United Kingdom
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