IHTM04171 | Dispositions for the maintenance of the transferor’s family: outline of IHTA84/S11
From HM Revenue & Customs · Inheritance Tax Manual
provides that there are five types of disposition () that are not transfers of value. () They are those for
maintenance of the spouse or civil partner (), or former spouse or civil partner, ()
maintenance etc., of the transferor’s children, ()
maintenance etc., of other people’s children, ()
care or maintenance of a dependent relative, () or
maintenance of the transferor’s illegitimate children ()
If only part of a disposition () satisfies the requirements of you should treat the part that does and the part that does not as separate dispositions.
The provisions of are expressly applied to the lifetime disposition () of an interest in possession () in settled property by .