Annual Tax free Gift Allowance for 2 parents

lionheart79

Thanks for the responses. In regards to the accounts, each spouse has their own, but no joint account. This isn't a question of mental capacity or power of attorney - just that one spouse leaves it to the other to act for the both of them, predominately from one account only. 

@Bookwork225 had the scenario right; whether the £3k exemption allowance per person could be combined for a married couple with just one spouse having an effective £6k exemption allowance.