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Proceeding contribution from Baroness Primarolo (Labour) in the House of Commons on Tuesday, 2 May 2006. It occurred during Debate on bill and Committee of the Whole House (HC) on Finance (No. 2) Bill 2005-06.


Finance (No. 2) Bill

If I were to tell the hon. Gentleman that the Government have made provision for precisely the situation he describes and that a straightforward trust set up for one beneficiary—an ex-spouse or civil partner—which goes to them before passing absolutely to another person on the death of the beneficiary, retains their existing inheritance tax treatment, including the spousal exemption, would all his problems be settled?


Secondary information

Type
Proceeding contribution
Reference
445 c852 
Session
2005-06
Chamber / Committee
House of Commons chamber
Subjects
Clubs Companies Corporation tax Computers Civil partners Housing ICT Divorce Exemptions Inheritance tax Fringe benefits Equipment Remote working Low incomes Property Married people Small businesses Tax allowances Taxation Trusts Tax rates and bands Wills Home computing initiative Civil partnerships dissolution
Legislation
Finance (No. 2) Bill 2005-06
Link
View this Proceeding contribution on www.publications.parliament.uk