Commentary

I3.152 Maintenance of children

IHT, trusts and estates

I3.152 Maintenance of children

I3.152 Maintenance of children

Dispositions are not transfers of value if they are made by one party to a marriage or civil partnership in favour of a child of either party for his maintenance, education or training1. Common examples include the payment of school fees, the payment of sums when a child is at university and the payment of maintenance after separation. Maintenance is the necessaries, such as food and clothing, required to maintain someone to a standard of living appropriate to a dependant of the transferor2. Child includes a step-child and an adopted child3.

This provision does not apply to a disposition made by someone for the maintenance of a child who is in the legal care of him or his spouse or civil partner, eg under an appointment as guardian4 or under a residence order5, or who has been treated as a child of the family. However, there is another provision6 (see below) which would relieve such a disposition provided that the child is not in the care of a parent of his. This provision also does not apply to illegitimate children (who have not been adopted), and there is a separate relief for dispositions in favour of illegitimate children7 (see below).

'Marriage' and 'civil partnership' have the same meaning as set out in I3.1518 so that a disposition is not excluded from being a transfer of value by this provision if made after the dissolution or annulment of a marriage unless it arises out of or

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