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Estates valued at less than a certain amount (this differed depending on date of death) didn’t attract tax, but estates over this amount had to pay tax on the whole value.

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Under estate duty rules up to that date, no transfers could be made tax-free between husband and wife.

This applies even if your partner has already died, provided they died after 12 November 1974.

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  2. eric   •  

    Now that we've created a working form, we need to add some j Query and Java Script to validate fields and change the CSS classes that were created earlier.

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