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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Liability to date/death: Donatio Mortis Causa: donee: husband and wife or civil partners

Where a gift is made from husband to wife or vice versa, or from one civil partner tothe other, normally TCGA92/S58 (1) would say that the disposal should occur at such afigure as to give rise to no gain/no loss and TCGA92/S17 (1) would not apply. However inthe case of a Donatio Mortis Causa this rule is disapplied by TCGA92/S58 (2). Thus allgifts by way of Donatio Mortis Causa are dealt with in the same way.