IHT exemption for non-domiciled spouses: draft Finance Bill 2013 provisions | Practical Law
Draft legislation providing an increase in the amount that a UK domiciled individual can transfer to his non-UK domiciled spouse or civil partner free from inheritance tax (IHT) and allowing non-UK domiciled individuals who have a UK domiciled spouse or civil partner to elect to be treated as domiciled for IHT purposes was published by HM Treasury and HMRC on 11 December 2012. The draft legislation will be included in the Finance Bill 2013.