– see also Married women; Married couples and civil partners

Associated operations

Legislation/Regulatory – Misc. 101 ; Misc. 102

Inter-spouse transfers

Commentary – CGT and the Private Residence ¶30-225

Intestacy

– see Intestacy

Joint employment

Legislation/Regulatory – SI 2001/1004 reg. 20

Liability for tax

Legislation/Regulatory – IHTA84 s. 203

Living together

Commentary – CGT and the Private Residence ¶50-200

Main residence election

Anachronistic rule

Commentary – CGT and the Private Residence ¶50-225

Both spouses having a residence

Commentary – CGT and the Private Residence ¶50-205

Death

Commentary – CGT and the Private Residence ¶50-300

Divorce

Commentary – CGT and the Private Residence ¶50-220

End of marriage

Commentary – CGT and the Private Residence ¶50-220

Fiscal unit, treatment as

Commentary – CGT and the Private Residence ¶50-200

Generally

Commentary – CGT and the Private Residence ¶50-300

Living together

Commentary – CGT and the Private Residence ¶50-200

More than one jointly owned residence

Commentary – CGT and the Private Residence ¶50-210

Marital breakdown

– see Marital breakdown

Meaning

Legislation/Regulatory – IHTA84 s. 80(2)

Office or employment outside the UK

Generally

Commentary – CGT and the Private Residence ¶60-105

One spouse owning electable properties before marriage

Commentary – CGT and the Private Residence ¶50-215

Orders under Inheritance (Provision for Family and dependants) Act 1975

Legislation/Regulatory – IPFDA75 s. 19

Period of ownership, successive interests

Commentary – CGT and the Private Residence ¶20-020

Self-employed spouse

Legislation/Regulatory – SI 1978/1689 Sch. 1, para. 3, Sch. 3, para. 3

Transfer of nil rate band

Legislation/Regulatory – FA2008 Sch. 4 ; IHTA84 s. 8A-8C ; Misc. 123 ; Misc. 124

UK domicile

Becoming beneficially entitled to settled property on death of beneficiary

Legislation/Regulatory – IHTA84 s. 54(2), (2A), (2B)

Settled property reverting to spouse

Legislation/Regulatory – IHTA84 s. 53(4), (5)