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Commentary

I3.133 Making particular dispositions for IHT

IHT, trusts and estates

How a disposition is made depends on the private law of the property concerned. The rules referred to below are relevant both to whether a disposition is made at all, and, if it is made, when it is made.

Chattels can be transferred by deed or by delivery. Where a deed of gift is made the transfer is immediately effective. However it is more usual to give chattels by delivery. If the donor does not actually part with possession of the chattels that he purports to give, there may be no effective gift.

For example, a husband who declares orally that he is giving to his wife the furniture in the house which he owns and in which they are both about to live has not transferred possession to her and has not made an effective gift1. On the other hand giving possession of the key to a box gives possession of the contents of it2.

Choses in action can be transferred by an absolute assignment in writing under the hand

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Web page updated on 17 Mar 2025 17:05