Definition of "relative" in benefits code

Definition of "relative" in benefits code

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HMRCs definition of relatives for beneficial loan purposes includes "spouse". Does this include civil partners, partners and old fashioned boyfriend and girlfriend?

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By Portia Nina Levin
06th Jul 2015 14:38

It does include civil partners

But it does not include "partners" who are not related to the individual by marriage or civil union.

However, HMRC will try and argue that the true structure of the loan is that it is made to the employee, who has lent it on to the other party, unless you can demonstrate the contrary.

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By User deleted
06th Jul 2015 17:07

No idea about HMRC definition (you may be referring to their interpretation) but s.174(6) ITEPA/03 definition of spouse includes a 'civil partner', not the other persons as you say.

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Replying to Graham Greenwood:
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By PracticePartner
07th Jul 2015 11:54

s174 doesn't define spouse

taxguru wrote:

No idea about HMRC definition (you may be referring to their interpretation) but s.174(6) ITEPA/03 definition of spouse includes a 'civil partner', not the other persons as you say.

I can see that relative includes spouse, but not a definition of spouse. Although I agree that it would be challenged in the same way as a loan to any other mate.

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By Portia Nina Levin
07th Jul 2015 11:59

Section 174 was amended by SI 2005/3229 so that the reference to spouse is now to spouse or civil partner.

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