Commentary

I4.444 Settlement of I(PFD)A 1975 claims

IHT, trusts and estates

I4.444 Settlement of I(PFD)A 1975 claims

I4.444 Settlement of I(PFD)A 1975 claims

As mentioned in I4.442, an order staying or dismissing proceedings under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) on agreed terms set out in or scheduled to the order (a 'Tomlin' order) is within IHTA 1984, s 146 and will be treated as a disposition by the deceased1.

An order by consent which orders provision under the Act (ie as opposed to the operative parts of the order being confined to ordering stay or dismissal of the proceedings, albeit on agreed terms) is within s 146(1) anyway. What does not seem

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