Allocation of profits

Asset protection trusts

Civil partnerships (recognition abroad)

Common law marriage

Commorientes

Denial of consular support

Divorce

Domicile of married women

Early years losses

Excluded property trusts

Farming businesses (re commencement date)

Foreign spouses

Foreign wills

Inheritance tax

Insurance restrictions

Intestacy rules

Non-domiciled

Non-resident landlord scheme

Pensions

Relocation costs

Simultaneous death of ("commorientes”)

Simultaneous death of (“commorientes”)

Statutory residence (split-year treatment)

Travel expenses