The gift with reservation (GWR) rules require the gifted property to be enjoyed

to the entire exclusion, or virtually to the entire exclusion, of the donor,

to the entire exclusion, or virtually to the entire exclusion, of any benefit to the donor by contract or otherwise.

These rules therefore have two conditions, which must both be satisfied. It is a question of fact whether the donor was excluded. If they were not, this condition is not satisfied even though the benefits enjoyed were not enforceable.

Benefit referable to the gift

The benefit must be referable to the gift, although it need not issue from the gifted property itself. See Example 3 at IHTM14334.

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