Commentary

I5.1142 Close family members of settlors

IHT, trusts and estates

I5.1142 Close family members of settlors

I5.1142 Close family members of settlors

For the purposes of these provisions, and those at I5.1146, the following persons are close family members of the settlor at any time (always provided the settlor is living at that time):

  1.  

    •     the settlor's current spouse or civil partner, and

  2.  

    •     any minor child (ie a child under 18) of the settlor or of the settlor's current spouse or civil partner1

Cohabiting unmarried couples are treated for these purposes as if they were married or in a civil partnership2.

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