Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Property redirected to the spouse or civil partner: limited interest slightly longer than two years

Where an IoV creates a short-term limited interest, that interest is ignored if it ends no more than two-years after the death (IHTM35133).

Where an IoV within IHTA84/S142 (1) gives the deceased’s spouse or civil partner (IHTM11032) a limited interest in possession for a period slightly longer than the two years covered by IHTA84/S142 (4), you should refer the case to TG for noting (even if you do not consider such a reference appropriate under IHTM35093).

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