Mike Penning: To ask the Chancellor of the Exchequer what guidance is issued by his Department on the application of inheritance tax to individuals who were married outside the UK. [231856]
Mr. Timms: Draft guidance about the treatment of marriages for inheritance tax purposes was published for comment on the HM Revenue and Customs’ website on 20 June 2008 at
http://www.hmrc.gov.uk/cto/iht/tnr-draftguidance.pdf. | 
