Transfer of tax allowance after death of spouse or civil partner: Finance Bill (No.2) 2017-19 briefing

Published on 4 January 2018

The LITRG welcomes this clause, which corrects an injustice by enabling bereaved people to benefit from the transferable marriage allowance after the death of their spouse or civil partner, for a tax year in which that partner was alive.

transfer-tax-allowance-death-spouse-partner-Finance-Bill
©Istock/PeopleImages

Our representation can be found here: Finance Bill (No.2) 2017-19 briefing: Clause 6 – Transfer of tax allowance after death of spouse or civil partner – LITRG response

(04-01-2018)

Contact: Robin Williamson (please use our Contact Us form) or follow us on Twitter: @LITRGNews