Commentary

I12.1134 Gifts to persons other than the testator's spouse or civil partner

IHT, trusts and estates

I12.1134 Gifts to persons other than the testator's spouse or civil partner

I12.1134 Gifts to persons other than the testator's spouse or civil partner

The use of survivorship provisions and the scope of IHTA 1984, s 92 are not confined to inter-spouse or civil partner gifts. The main purpose of putting a condition of surviving the testator for a specified period in a gift to someone other than the testator's spouse or civil partner is usually to control the ultimate devolution of the property in question in the event of the early death of the primary beneficiary. However, it will also mean that if the primary beneficiary dies within the survivorship period

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial