Dispositions for maintenance of the transferor's family: meaning of incapacity
We consider that incapacity means that the transferee must be both physically and financially incapable of maintaining themselves.
The question of whether a person cannot physically maintain themselves, because they are physically or mentally incapacitated, will be determined by the evidence available including, where necessary, medical evidence.
In considering whether they can financially maintain themselves, 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.