IHTM35094 - Property redirected to the spouse or civil partner: redirection of excluded property
Another scheme (see also바카라 사이트¯IHTM35093) where the taxpayers seekÌýto take advantage of the provisions of IHTA84/S142 without there being a bona fide variation is where the estate containsÌýexcluded property (IHTM04251), such as government securities.바카라 사이트¯Ìý
The deceased,Ìýdomiciled (IHTM13000) outside the UKÌý(to 5 April 2025) or not a long-termÌýUK residentÌý(IHTM47000)Ìý(from 6 April 2025), may leave property in this country to chargeable beneficiaries and excluded property to the spouse or civil partner (IHTM11032).바카라 사이트¯ An instrument of variation may then be used for the spouse's or civil partner's entitlement to be switched from excluded property to the ordinary UK estate without any change in the amount the spouse or civil partner receives.바카라 사이트¯Ìý
You should refer cases of this type immediatelyÌýabove to Technical without making any preliminary enquiries provided the basic facts are clear.