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

Legislation/Regulatory – ESC F12 ; IHTA84 s. 11(3)

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

Legislation/Regulatory – ESC F12 ; IHTA84 s. 11(4)

Interest in possession

Disposition of by beneficiary

Legislation/Regulatory – IHTA84 s. 51(2)

Generally

Legislation/Regulatory – IHTA84 s. 51
HMRC Guidance – IHTM04083 ; IHTM04085 ; IHTM04093 ; IHTM16072 ; IHTM16093 ; IHTM16200

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