Dispositions for maintenance of transferor's family
Children
Legislation/Regulatory –
IHTA84 s. 11(2)
Children, education or training
Commentary –
Tax Reporter ¶610-350–Tax Reporter ¶610-400
HMRC Guidance –
IHTM04175
Dependent relative, care or maintenance
Commentary –
Tax Reporter ¶610-450
Case Law –
McKelvey v. R & C Commrs
Dependent relatives
Exemptions, use of
Commentary –
Tax Reporter ¶610-500
General provision
Legislation/Regulatory –
IHTA84 s. 11
Generally
Commentary –
Tax Reporter ¶610-200
Case Law –
McKelvey v. R & C Commrs
;
Phizackerley v. R & C Commrs
Illegitimate children
Interest in possession
Disposition of by beneficiary
Legislation/Regulatory –
IHTA84 s. 51(2)
Generally
Legislation/Regulatory –
IHTA84 s. 51
Partial satisfaction
Commentary –
Tax Reporter ¶610-250
Spouse or former spouse
Commentary –
Tax Reporter ¶610-300
Transfer of value to a limited extent
Legislation/Regulatory –
IHTA84 s. 11(5)
HMRC Guidance –
IHTM04180