For the purposes of the disposal conditions relating to land and chattels, the disposal of any property is an excluded transaction in relation to the chargeable person if the property was transferred to their spouse or civil partner, or former spouse or civil partner where the transfer has been ordered by a court, FA04/Sch15/Para10(1)(b). The transfer can be by any means, not necessarily by way of gift, but it must be direct to the spouse or civil partner. Unlike IHTA84/S18(2) which restricts Inheritance Tax spouse or civil partner exemption where the donee is domiciled abroad (IHTM11031), there is no restriction on this exclusion.

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