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HMRC internal manual

Inheritance Tax Manual

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HM Revenue & Customs
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the Inheritance (Provision for Family and Dependants Act) 1975: orders the Court can make

The text of IHTA84/S146 refers to orders under four sections of the I(PFD)A 1975 - ss.2, 8, 9 and 10. Their scope is indicated in broad outline in the following paragraphs.

Section 2

The persons at IHTM35232 may apply for an order under s.2 on the ground that the disposition of the deceased’s estate effected by his or her will (or the law relating to intestacy, or both) is not such as to make reasonable financial provision for the applicant. If the court is satisfied that the applicant has established his or her case, the court may make an order or orders for provision for the applicant out of the deceased’s net estate (IHTM35234). The provision for a spouse or civil partner (IHTM11032) may be either a lump sum or maintenance. The provision for other applicants is normally limited to maintenance.

Sections 8 and 9

These sections enable the court to make an order concerning the wider ‘net estate’. The IHT implications of such an order are explained at IHTM35203 

Section 10

This section is an anti-avoidance provisions designed to prevent the deceased defeating a claim under the Act by giving property away. The IHT implications of such an order are explained at IHTM35204.