I already own a number of flats which were purchased in 2007. Fifty percent of the flats are held in my name and fifty percent are held 100% within in a Limited Company. All of the share capital is in my name. What is the best way of transferring those to my partner [not married] upon my death? We have lived together for the past 12 years and isn’t a director of the Limited Company. 

Arthur Weller replies: 

From the fact that you want to leave assets to your unmarried partner on your death it would appear that you have a good relationship. If so, the answer to your question of the best way of transferring the assets to your partner on your death - is to write a will leaving those assets to your partner, and marry your partner, either now, or just before you think you are going to die. See Inheritance Tax Manual. Leaving assets to a married partner on death is free of Inheritance tax, and leaving assets to anyone on death 'washes out' any potential capital gains tax.