I last covered this topic many years ago, so it is time for an update. If you are a Brit with a foreign husband or wife, or you are not British but are married to a Brit, this article is for you.
Although there have been whispers about this for some time, it now appears that the UK Government really is planning to relax the inheritance tax rules relating to British nationals with a foreign spouse.
The current situation is that under UK inheritance tax (IHT) rules transfers of assets between spouses are usually free from tax at all times and also at death, but only if both parties are UK domiciled, a legal concept separate to residency. In most cases a person needs to have been born in the UK, or for their father to have been, to be UK domiciled.