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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 in the example at IHTM35047, if instead of being left to Stuart the capital was left to Winnie’s daughter, Diane, who was aged 56 and  either 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.