Published on 4 January 2018
Transfer of tax allowance after death of spouse or civil partner: Finance Bill (No.2) 2017-19 briefing
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.
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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
Robin Williamson