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The Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975), allows certain categories of applicant to make a claim for financial provision from a deceased estate. In England and Wales there are no restrictions on a testator on the disposition of his assets by Will (known as ‘testamentary freedom’), but the I(PFD)A 1975 provides a fallback option for partners and dependants who feel that they have not been given adequate financial provision.

The detailed conditions which apply to such a claim and its likelihood of success is outside the scope of this guidance note. For more information on this aspect see Simon’s Taxes I4.442 onwards. This guidance note describes the inheritance tax consequences which follow when the court makes an order under the I(PFD)A 1975 to change the distribution of the estate as originally provided for by the Will or intestacy.

In this note, all references to ‘spouse’ includes a civil partner.