Getting married
by Lindsey Wicks
1. Stamp taxes
1.1. Additional dwellings
1.2. No spouse exemption
2. Inheritance tax
2.1. Wedding gifts
2.2. Spouse exemption
2.2.1. Non-UK domiciled spouses
2.3. Transferable nil-rate band
2.4. Residence nil-rate band
2.5. Business property relief
2.6. Agricultural property relief
2.7. Valuation of property
3. Capital gains tax
3.1. Bed and breakfasting
3.2. Capital losses
3.3. Private residence relief
3.4. Jointly held assets
3.5. Investors'relief
4. Other implications
4.1. Will revoked?
4.2. Associates and connected persons
5. Income tax
5.1. Jointly held property
5.1.1. Form 17
5.2. The settlements legislation
5.3. Investment reliefs
5.3.1. EIS
5.3.2. SEIS
5.3.3. SITR
5.3.4. VCT
5.4. Transferable allowance
5.5. Married couple's allowance
5.6. Blind person's allowance
5.7. Loss reliefs
5.7.1. Share loss relief
5.7.2. Early trade loss relief