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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Liability to date/death: Donatio Mortis Causa: definition

A Donatio Mortis Causa is a gift made in contemplation of the death of the donor which isintended to take effect only if the donor dies. If the donor recovers from his or herillness, etc or if the donee dies first then the gift is to have no effect ie it is void.If the gift is made in contemplation of death, it is presumed to be a Donatio Mortis Causaeven if the donor does not say that the gift is intended to be conditional on deathoccurring.