Associated operations

Inter-spouse transfers

Intestacy

– see 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

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