Deferred charges

Ending of marriage preceded by separation

Formal trusts

Generally

Inter-spouse transfers

Connected persons and hold-over relief

Extra-statutory concession D6

Generally

Spouse exemption

Three-year time-limit

Timing of

Interest in a dwelling-house

Main residence election

Divorce

Mesher orders

Ownership of marital home

Difficulties

Non-owning spouse

Postponed sales and Mesher orders

Sale after both parties have left