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HMRC internal manual

Inheritance Tax Manual

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

For the purposes of the contribution conditions relating to land and chattels, the contribution by a person to the acquisition 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(2)(d).

This provision is likely to be of limited application given that it is not easy to see how the contribution to the acquisition of a capital asset, such as land or chattels can be for the maintenance of the donee. However, the decision in McKelvey v HMRC [2008] UKSPC (SPC00694) was that exemption under IHTA84/S11 could apply, and any case where this exclusion is claimed should be referred to Technical.