IHTM14340 - The reservation: when
occupation is not a reservation
There are two circumstances in which the donor’s
occupation of gifted
land is not treated as a reservation. They are,
very broadly
- where the occupation was for full
consideration (
IHTM14341) (this also applies to
chattels)
and
- where it represents reasonable provision
for an infirm relative (
IHTM14342).
