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Commentary

257.4 Gifts in consideration of marriage or formation of civil partnership: exemption from inheritance tax

WILLS AND ADMINISTRATION vol 42(1) will precedents

257.4 Gifts in consideration of marriage or formation of civil partnership: exemption from inheritance tax

| Commentary

Lifetime gifts by parents to their children or prospective children-in-law on marriage (or similarly by parents of a party to a civil partnership)

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