The tax joys of marriage

It might seem trivial when planning a wedding but marriage makes a major difference to IHT and CGT liability, says Mike Fleming

Wedding season may be drawing to a close and with marriage figures rising once again (Office of National Statistics reported a 3.7% increase in 2010), there are clearly enduring reasons why people choose to commit to each other ‘for better or worse, for richer or poorer, in sickness and in health’.

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