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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
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Liabilities: investigating liabilities: claims for financial relief under the Family Law (Scotland) Act 2006 or the Civil Partnership Act 2004

This instruction applies to Scottish estates only.

A claim by a former spouse or civil partner (IHTM11032) for financial relief under the Family Law (Scotland) Act 2006 or Sch 28 Civil Partnership Act 2004 needs to be considered carefully to establish whether the deceased had a legally enforceable financial obligation to the former spouse or civil partner. You can find further consideration of the relevant sections of the Family Law (Scotland) Act 2006 in Gloag & Henderson 12th Edition from page 1023.

Any case that seems likely to be contentious should be referred to Technical.