IHTM30073 - Definition and extent
of liability (lifetime transfers chargeable when made): spouse or
civil partner of transferor
The spouse or civil partner (
IHTM11032) of a transferor (
IHTM30071) is liable for tax in view of
IHTA84/S203 where
- the transferor is liable as such for any
tax
- the spouse or civil partner (
IHTM11032) acquired property from the
transferor under a transfer of value (termed the "spouse transfer")
made on or after 17 March 1974 (it is immaterial whether that
transfer of value is before or after the transfer of value which
occasioned the transferor’s liability or before or after the
end of 1984)
and
- they were married to each other or were
civil partners of each other at the time of each transfer of
value.
