Tax implications of marriage civil partnership

Tax implications of marriage civil partnership guidance:

It is natural that spouses may want to make gifts to each other since it is fairly typical for couples to share their property. The term ‘spouses’ is used in this...

Practice Note

Interaction of matrimonial and other laws Marriage can affect the rights of the parties in one or more of the following ways: Matrimonial contract and property regimes...

Practice Note

This Practice Note provides an introduction to marital agreements as a wealth protection tool and the case of Radmacher v Granatino for Private Client practitioners. For...

Practice Note

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...

Practice Note

The tax consequences of civil partnership are identical to those of marriage. A party is treated as married or as a civil partner for UK tax purposes, if they have been...

Practice Note

As there are no specific tax consequences to the relationship between unmarried couples or those who have not formed a civil partnership, so there are no special tax...

Practice Note
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