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HMRC internal manual

Inheritance Tax Manual

Who should make the instrument?: women past the age of child-bearing

On the authority of In Re Pettifor’s Will Trusts, Roberts v Roberts and Others (1966) Ch 257, it should be accepted that a woman in her mid-fifties has become incapable of child-bearing.

Therefore if the testator’s daughter, D aged 55 or over at the date of the instrument were substituted for S in the example at IHTM35047, and she were childless, or all her children were of age and parties to the variation, the instrument should not be challenged on the grounds that contingent interests of her children (born or unborn) had been adversely affected.