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HMRC internal manual

Inheritance Tax Manual

Exclusions from exemption: conditional gifts

A gift to a charity (IHTM11112) is not exempt if it depends on a condition which is not satisfied within twelve months after the transfer.

However, a gift for the saying of Masses has been held to be charitable in Re Hetherington Deceased [1989] 2 All E.R. 129, so such legacies are not considered to be conditional.

When a condition which could be satisfied outside the twelve month period is in fact satisfied within the period, you should follow the instructions (IHTM11093) for transfers between spouses or civil partners (IHTM11032). (IHTA84/S23 (2) (b) is in the same terms as IHTA84/S18 (3) (b)).