It's a good idea to make sure the house is owned on a Joint & Several basis. But transfers between spouses are supposed to be exempt, and the executors of a will can legally change it for a year after date of death so it isn't normally a problem. Although of course, some people (like my MIL) hate to change a will and would rather pay the tax.
Unless something's changed since I did my financial exams...
Either way, it's probably the most unfair of all the taxes and will never change with "New" Labour's hatred of the middle classes. I guess we need the money to spend on the PFI initiatives & Zionist crusades.
Off to vote now.
