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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Dispositions for maintenance of the transferor's family: meaning of incapacity

It is considered that the incapacity needs to be both physical and financial.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)