Allocation of profits

Asset protection trusts

Civil partnerships (recognition abroad)

Common law marriage

Commorientes

Divorce

Domicile of married women

Early years losses

Excluded property trusts

Family ties

Farming businesses (re commencement date)

Foreign spouses

Foreign wills

Inheritance tax

Insurance restrictions

Intestacy rules

Married couple's allowance

Non-domiciled

Non-resident landlord scheme

Pensions

Private residence relief

Relocation costs

Residence nil rate band

Returning home

Simultaneous death of ('commorientes')

Simultaneous death of (“commorientes”)

Tax advantages and disadvantages

Transferable marriage allowance

Travel expenses

Wills