Commentary

I4.443 IHT and dispositions intended to defeat I(PFD)A 1975 claims

IHT, trusts and estates

I4.443 IHT and dispositions intended to defeat I(PFD)A 1975 claims

I4.443 IHT and dispositions intended to defeat I(PFD)A 1975 claims

Where the deceased has within six years before death transferred property to another person (the donee) with the intention of defeating the provisions of the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) and without having received full valuable consideration the court can order the donee to provide money or other property for the applicant1.

Repayment of IHT

If that transfer was a chargeable transfer, then on an application by the personal representatives IHT (including interest2) which had been paid will be repaid to them3.

The claim should be in

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