Cross-border spouses: weigh the inheritance tax election against worldwide exposure

Cross-border spouses: weigh the inheritance tax election against worldwide exposure

The spouse exemption can be restricted where only the transferring spouse is a long-term UK resident. An election may remove that restriction, but it also brings the recipient into the wider inheritan ... (to read the remainder of this article, please log in below.)

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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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