IHTM04173 - Dispositions for the maintenance of the transferor's family: maintenance of a spouse or civil partner

A disposition (IHTM04023) is not a transfer of value (IHTM04024) if it is made by one party to a marriage or civil partnership (IHTM11032) and is both

  • in favour of the other party, and
  • is for the latter바카라 사이트™s maintenance, IHTA84/S11 (1)(a).

In view of the IHTA84/S18 spouse or civil partner exemption (IHTM11031), IHTA84/S11 (1)(a) is of little practical importance during the marriage or civil partnership (except in the rare case when spouse or civil partner exemption is limited by IHTA84/S18 (2)).

The main application of IHTA84/S11 (1)(a) is to dispositions made on divorce or dissolution of a civil partnership. In its practical application, there is some overlap with IHTA84/S10, see IHTM04165. In many cases, dispositions made on divorce or dissolution of a civil partnership for the benefit of the other party to the marriage or civil partnership, made following arm바카라 사이트™s length negotiations, are not treated as transfers of value because they come within IHTA84/S10. This may be so even if the amounts transferred exceed what could be regarded as provision for maintenance. Dispositions made as a result of a Court Order will come within IHTA84/S10.

In view of the definition of 바카라 사이트˜marriage바카라 사이트™ or 바카라 사이트˜civil partnership바카라 사이트™, (IHTM04172) IHTA84/S11 (1)(a) can apply to the following dispositions for the maintenance of a divorced spouse or former civil partner

  • one made 바카라 사이트˜on the occasion바카라 사이트™ of the dissolution or annulment of a marriage or civil partnership, and
  • the variation of a disposition so made, e.g. on the remarriage of the other party.

If a settlement is made on divorce or dissolution of a civil partnership, or is a variation of an existing settlement, in so far as it is made in satisfaction of a claim for maintenance of a former spouse or civil partner it is within IHTA84/S11 (1)(a). There is no transfer of value where the disposition is made as a result of a Court Order (IHTM11032).