Mckelvey v Revenue and Customs: SCIT 19 Jun 2008

Inter vivos gift as Provision for Care

INHERITANCE TAX – gift inter vivos – whether reasonable provision for care or maintenance of transferee – IHTA 1988 ss 3A, 11 – two houses given by terminally ill spinster to elderly widowed mother – on facts bulk of value found to be reasonable provision and exempt transfer – appeal allowed in part.

[2008] UKSPC SPC00694
England and Wales

Inheritance Tax

Updated: 01 November 2021; Ref: scu.273104