In relation to recent postings about tax planning for unmarried clients and the view that things could be simplified if they got married, as someone who did matrimonial work previously I would say do not allow the tax tail to wag the tax dog. If the marriage did not work one party, and possibly his/her children, would think paying IHT would have been much more preferable to financial settlement in divorce proceedings.
This is not to say one must never suggest marriage as an option to save tax, and indeed I have done this too, but I would hesitate where both parties have children and they wish their respective children to inherit their own assets.
Viju Chhagan
Palmers