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HMRC internal manual

Inheritance Tax Manual

Pre-owned assets: excluded transactions: the disposal condition - family maintenance

For the purposes of the disposal conditions relating to land and chattels, the disposal of any property is an excluded transaction in relation to the chargeable person if it was a disposition that meets the conditions of IHTA84/S11, dispositions for maintenance of family (IHTM04171), FA04/Sch15/Para 10(1)(d).

This provision is likely to be of limited application given that it is not easy for a disposition of a capital asset, such as land or chattels, to be shown to be for the maintenance of the donee. However, the decision in McKelvey v HMRC [2008] UKSPC (SPC00694) demonstrates that this may be so and any case where this exclusion is claimed should be referred to Technical.