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Related property consists of¹:

1. Ìý

   •ÌýÌýÌýÌý property comprised in the estate of a person's spouse or civil partner—including property in which the spouse or civil partner has a qualifying interest in possession (QIIP — see I5.201), and

2. Ìý

   •ÌýÌýÌýÌý property which has within the preceding five years been:

3. 1. Ìý

      –ÌýÌýÌýÌý the property of a charity, or held in trust for charitable purposes only (see I4.215 and IHTM11112), or

   2. Ìý

      –ÌýÌýÌýÌý the property of a qualifying political party, a registered housing association or registered social landlord, or a national body (museum, gallery, university etc)²,

4. Ìý

   and became so on a transfer of value which was made by either spouse or civil partner and was exempt to the extent that the value transferred was attributable to the property.

The terms spouse and civil partner are construed by HMRC as meaning a person's spouse or civil partner at the time of the transfer of value under consideration—not the spouse or civil partner at the time when the transfer