married couple
The death of the first-dying spouse is regarded as a disposal for capital gains tax purposes. Where the first-dying spouse bequeaths his/her share of the joint estate to the surviving spouse, the surviving spouse is treated as having obtained the
In recent years, our common law regarding the rights of cohabiting couples has been tested – the result being that development has been made to accommodate the rights of those who choose to live together without getting married with one
For couples choosing life partnership instead of legal marriage, the ability to keep their respective finances totally separate can be considered advantageous, especially where each partner is financially independent. Unlike a community of property marriage, couples choosing to live together
