IHTM14403 - Lifetime transfers: gifts with reservation (GWRs): tracing settled property: settlement by the donee

Where property is not settled by the gift but is subsequently settled by the donee:

  • For the period between the gift and the settlement by the donee, the normal tracing rules apply (IHTM14371).
  • But, from the date of the settlement by the donee, the settled property tracing rules apply (IHTM14401). For this purpose, treat property which is settled by the donee바카라 사이트™s will or intestacy as settled by the donee.