ICAEW: Finance Act 2013 is now on the statute books and the changes to inheritance tax restricting set off of liabilities against estate assets and the election for non-UK-domiciled spouses and civil partners to be treated as UK-domiciled are in force. HMRC has added paragraphs to the IHT manuals to cover these new areas of legislation.
Full story: http://www.ion.icaew.com/TaxFaculty/27264?