Dispositions for maintenance of the transferor's family: meaning of incapacity
It is considered that the incapacity needs to be both physical and financial.
The question of whether a person is physically incapacitated will be determined by the evidence available including, where necessary, medical evidence.
In considering financial incapacity, you need to enquire about the transferee’s income and capital. If you find that the transferee had sufficient income or capital to make adequate provision for their own maintenance, (IHTM04172) you should refuse relief. In other cases you should still take their financial position into account in considering whether the transfer constituted ‘reasonable’ (IHTM04177) provision for their maintenance.