A disposition is not a transfer of value if it is made in favour of a dependent relative of the person making the disposition, and is a reasonable provision for his care or maintenance (IHTA 1984, s. 11(3)). Although the stipulation that the provision be ‘reasonable’ is peculiar to (3), this is not thought to be significant as this would be implied anyway in the other subsections.

‘Dependent relative’ is defined in IHTA 1984, s. 11(6) in relation to any person as:

(1)a relative of his, or of his spouse or civil partner, who is incapacitated by old age or infirmity from maintaining himself; or

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