Commentary

I12.1133 Where the order of deaths of spouses or civil partners is uncertain

IHT, trusts and estates

I12.1133 Where the order of deaths of spouses or civil partners is uncertain

I12.1133 Where the order of deaths of spouses or civil partners is uncertain

Where spouses or civil partners who make wills leaving their estates to each other happen to die in a common accident and the order of their deaths is uncertain, there can be an advantage if no survivorship condition takes effect in relation to the inter-spouse or civil partner gift in the will of the older of them. Although for the purposes of the IHT charges on their deaths the two spouses or civil partners will be treated as dying simultaneously by virtue of the IHTA 1984, s

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