IHTM04177 - Dispositions for the maintenance of the transferor바카라 사이트™s family: care or maintenance of a dependent relative

A disposition (IHTM04023) is not a transfer of value (IHTM04024) if it satisfies two conditions

  • it is made in favour of a dependent relative (IHTM04178) of the transferor,
  • it makes reasonable provision for the relative바카라 사이트™s care or maintenance. (IHTM04172)

Unlike the position of the spouse or civil partner (IHTM11032) (IHTM04173) and children, (IHTM04175) this provision may be for 바카라 사이트˜care바카라 사이트™ or maintenance, but it must be reasonable. The expressions are not defined, but 바카라 사이트˜care바카라 사이트™ suggests the provision of services, whether privately or in an institution.

바카라 사이트˜Reasonable바카라 사이트™ would suggest such amount as is reasonably necessary for the purpose of providing care and maintenance (but no more), having regard to the financial and other circumstances of the transferor and the relative and the degree of incapacity (IHTM04179) or infirmity of the latter.

You should refer any case of a large gift claimed to qualify for relief under IHTA84/S11 (3) to Technical.