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IHTM04171 | Dispositions for the maintenance of the transferor’s family: outline of IHTA84/S11

From HM Revenue & Customs · Inheritance Tax Manual

IHTA84/S11 provides that there are five types of disposition (IHTM04023) that are not transfers of value. (IHTM04024) They are those for

  • maintenance of the spouse or civil partner (IHTM11032), or former spouse or civil partner, (IHTM04173)

  • maintenance etc., of the transferor’s children, (IHTM04175)

  • maintenance etc., of other people’s children, (IHTM04176)

  • care or maintenance of a dependent relative, (IHTM04177) or

  • maintenance of the transferor’s illegitimate children (IHTM04175)

If only part of a disposition (IHTM04180) satisfies the requirements of IHTA84/S11 you should treat the part that does and the part that does not as separate dispositions.

The provisions of IHTA84/S11 are expressly applied to the lifetime disposition (IHTM04085) of an interest in possession (IHTM16000) in settled property by IHTA84/S51 (2).