Gervais cites inheritance tax as reason to marry partner

Actor and comedian Ricky Gervais has said that United Kingdom inheritance tax rules are the primary reason he plans to marry his longtime partner, Jane Fallon, after more than four decades together. In an interview with Saga Magazine, Gervais stated that the potential tax liability on his estate has provided a practical incentive to formalize their relationship.

Gervais, 65, and Fallon, also 65, have been a couple since meeting at University College London in 1982. When asked in the interview if avoiding inheritance tax was a good reason to marry, Gervais responded affirmatively. "It is. And that will be the reason I marry. We haven't done it yet. But if it wasn't for tax why? Its mad. How much more married can you be? We share all our money, we've been living together for 40 years. Some marriages don't last a year," he said. He added wryly, "It's horrible, isn't it? I've got to get around to marrying, before I die."

The comments highlight a specific provision in UK tax law. Married couples and civil partners can generally pass assets to each other free of inheritance tax upon death. Unmarried cohabiting couples do not qualify for this spouse exemption, regardless of the length...