The Marriage allowance The marriage allowance was introduced to take effect from the tax year 2015/16. The marriage allowance allows certain individuals who are married or in a civil partnership to elect to transfer some of their personal allowance to their spouse or civil partner. Who will get the The Marriage allowance The marriage allowance was introduced to take effect from the tax year 2015/16. The marriage allowance allows certain individuals who are married or in a civil partnership to elect to transfer some of their personal allowance to their spouse or civil partner. Who will get the
Capital Gains Tax on the transfer of property to Spouse
In the UK, spouses or civil partners are separate individuals for capital gains tax purposes
