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Fathers marrying their sons to avoid IHT

5th Apr 2013
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In a recent interview with the Huffington Post, British actor Jeremy Irons suggested that same sex marriage laws could allow fathers to marry their sons to avoid paying inheritance tax (IHT).

Irons said he didn’t have a “strong feeling either way” on gay marriage, but said it could be manipulated to allow fathers to pass on their estates to their sons without being taxed.

“Could a father not marry his son?” he asked.

Reminded by the interviewer about laws which prohibit sexual relationships between family members, Irons was quick to respond: “It's not incest between men…incest is there to protect us from inbreeding, but men don't breed.”

The suggestion has provoked widespread astonishment, but is there actually something in what he’s saying?

Despite Iron’s concerns, The Telegraph pointed out that a 2004 amendment to the Marriage Act 1949 specifically prohibits a father marrying his son and the same sex couples bill will not alter what is already enshrined in law.

But Irons wasn’t finished: “Living with another animal, whether it be a husband or a dog, is great. It's lovely to have someone to love. I don't think sex matters at all. What it's called doesn't matter at all.”

Is this just Irons shooting his mouth off again, making controversial off-the-cuff remarks, or do you think we’ll see any attempts to side-step IHT when same sex marriage laws are introduced?

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By flurrymc
05th Apr 2013 15:54

nothing new

I am fairly old, so I can remember when CTT came in and there were exempt transfers between spouses for the first time.

We had a lot of discussion over widowed or divorced fathers marrying their sons fiancees, then transferring assets and getting divorced. 

I have never heard that it happened in practice, so I expect these new laws will make no difference.

All the consanguinity laws apply to civil partnerships as much as to marriage (the Burden sisters, for instance, were prevented from entering a civil partnership) so they will presumably apply to same sex marriages as well.

 

 

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By newport daz
05th Apr 2013 16:10

Not on the P6 syllabus!

I'm currently revising for P6 and specifically IHT at the moment and father - son marriage/civil partnerships are not mentioned in my textbook!  However, in the spirit of diversity there a few female - female civil partnership examples included

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By Andrew288
07th Apr 2013 19:48

It gets worse
When there's a mother & son. One of them needs a sex change first, just to be sure so to speak.

We suggested that Martin become Martine, it took a minute or two for the penny to drop, it was agreed that no action be taken at present but an open note remains on the file.

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By User deleted
10th Apr 2013 10:45

Possible scope for step-children ....

Camerons epitaph - 'Oh, what a tangled web we weave...when first we practice to deceive'

http://www.legislation.gov.uk/ukpga/Geo6/12-13-14/76/section/1

Marriage Act 1949

(5)Any such marriage as is mentioned in subsection (4) of this section shall not be void by reason only of affinity if both the parties to the marriage have attained the age of twenty-one at the time of the marriage and the marriage is solemnized—

(a)In the case of a marriage between a man and the mother of a former wife of his, after the death of both the former wife and the father of the former wife;

(b)in the case of a marriage between a man and the former wife of his son, after the death of both his son and the mother of his son;

(c)in the case of a marriage between a woman and the father of a former husband of hers, after the death of both the former husband and the mother of the former husband;

(d)in the case of a marriage between a woman and a former husband of her daughter, after the death of both her daughter and the father of her daughter.

http://www.legislation.gov.uk/ukpga/2004/7/schedule/4/part/1/crossheadin...

Gender Recognition Act 2004

5B Marriages involving person of acquired gender

(1)A clergyman is not obliged to solemnise the marriage of a person if the clergyman reasonably believes that the person’s gender has become the acquired gender under the Gender Recognition Act 2004.

(2)A clerk in Holy Orders of the Church in Wales is not obliged to permit the marriage of a person to be solemnised in the church or chapel of which the clerk is the minister if the clerk reasonably believes that the person’s gender has become the acquired gender under that Act.

All too involved to fathom!

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By carnmores
12th Apr 2013 14:06

@JC - All too involved to fathom!

well you have had a damn good go, Walter Scott would be pleased. in any event after years of prevaricating i have come out in favour of same sex marriages !

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