Commentary

I4.442 IHT and orders for provision out of the deceased's estate

IHT, trusts and estates

I4.442 IHT and orders for provision out of the deceased's estate

Claims under the I(PFD)A 1975 and IHT

I4.442 IHT and orders for provision out of the deceased's estate

The IHT position in relation to deaths in respect of which orders are made under the Inheritance (Provisions for Family and Dependants) Act 1975 (I(PFD)A 1975) is governed by IHTA 1984, s 146.

For further information on the eligibility to make such claims see Halsbury's Laws, Wills and Intestacy Vol 102 (2016) para 565 onwards.

Where the court makes an order for financial provision (or terms for financial provision are agreed and set out in or scheduled to an order staying or dismissing the proceedings), under the I(PDF)A 1975, IHT is charged as if the property forming part of the net estate of the deceased person had devolved on death in accordance with the provisions of the order1. The term 'net estate' is not a term which is defined for the purposes of s 146(1), but it is defined for the purposes of the Inheritance (Provision for Family and Dependants) Act 19752 and presumably it must have that definition in IHTA 1984, s 146(1) and so would include, for example, property subject to a general power of appointment.

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