Inheritance Tax Manual

IHTM04171 - Dispositions for the maintenance of the transferor바카라 사이트™s family: outline of IHTA84/S11

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 transferor바카라 사이트™s children, (IHTM04175)
• maintenance etc., of other people바카라 사이트™s children, (IHTM04176)
• care or maintenance of a dependent relative, (IHTM04177) or
• maintenance of the transferor바카라 사이트™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).