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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.4 Post-death rearrangements /Claims under the I(PFD)A 1975 and IHT / 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

IHT, trusts and estates

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

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D6.503 International movement of capital—reportable transactions and events

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I7.504 Designation for the conditional exemption

B5.123 BPS—negligible value claims

A1.810 Limitation

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

D1.404B Large company definition for R&D tax relief

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery