IHTM04171 - Dispositions for the maintenance of the transferor’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 transferor’s children, ( IHTM04175)
• maintenance etc., of other people’s children, ( IHTM04176)
• care or maintenance of a dependent relative, ( IHTM04177) or
• maintenance of the transferor’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).