Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 section 18
Transfers between spouses or civil partners
Section 18 provides an inheritance tax exemption for transfers of value between spouses or civil partners, subject to a cap where the receiving spouse or civil partner is not a long-term UK resident.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.