Husband and wife
Associated operations
Inter-spouse transfers
Intestacy
Joint employment
Liability for tax
Living together
Main residence election
Anachronistic rule
Both spouses having a residence
Death
Divorce
End of marriage
Fiscal unit, treatment as
Generally
Living together
More than one jointly owned residence
Marital breakdown
Meaning
Office or employment outside the UK
Generally
One spouse owning electable properties before marriage
Orders under Inheritance (Provision for Family and dependants) Act 1975
Period of ownership, successive interests
Self-employed spouse
Transfer of nil rate band
UK domicile
Becoming beneficially entitled to settled property on death of beneficiary
Settled property reverting to spouse