Commentary

I4.149A Financial obligations to former spouse or civil partner

IHT, trusts and estates

I4.149A Financial obligations to former spouse or civil partner

I4.149A Financial obligations to former spouse or civil partner

Under English law, any financial obligation to a former spouse or civil partner is only deductible if either an order was made or an enforceable agreement was entered into prior to the deceased's death. However, where there is an interim maintenance order which ceases on the deceased's death, any sums due to the former spouse or civil partner prior to the death which remain unpaid are deductible liabilities1.

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