Inheritance Tax: Cohabiting Siblings - Question

Part of the debate – in the House of Lords at 12:19 pm on 10th February 2021.

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Photo of Baroness Penn Baroness Penn Baroness in Waiting (HM Household) (Whip) 12:19 pm, 10th February 2021

My Lords, the Government are of course aware of my noble friend’s previous Private Member’s Bill on this subject. The question is not just one of cost; it is about legal relationships between individuals. Married couples and couples in civil partnerships have a unique legal status and it is difficult to see why cohabiting siblings should benefit where other cohabiting family members, for example, would not.