Finance Bill 2013: IHT exemption for non-UK domiciled spouses and civil partners | Practical Law
The Finance Bill 2013 was published on 28 March 2013. Provision for non-UK domiciled individuals who have a UK domiciled spouse or civil partner to elect to be treated as UK domiciled for inheritance tax (IHT) purposes, first published in draft form on 11 December 2012, contains several substantial amendments. The measure increasing the IHT exempt limit has not been substantially changed.