WE 2 - IPFDA Flashcards
What categories of deceased can the IPFDA 1975 apply to?
Only those domiciled in England and Wales.
What categories of beneficiaries can the IPFDA 1975 apply to?
SPOUSE
- a spouse
- a former spouse who has not remarried
- a person who cohabited with the deceased as if they were a spouse
CHILDREN
- a child of the deceased
- Any person who is treated by the deceased as a child (step-children)
MISTRESSES
- Any person who was maintained (wholly or partly) by the deceased immediately before their death. (‘maintained’ must be substantial and means cash, not just emotional support)
When must an application under IPFDA 1975 be made?
no more than 6 months after the date the grant of representation was made.
When can the time limits for an application under IPFDA 1975 be extended?
The Court has discretion to extend but there must be special reasons. The court should consider:
- the circumstances surrounding the delay
- whether negotiations were commenced within the time limit,
- if the estate had already been distributed before notification of the claim,
- whether refusal would leave the applicant without recourse against anyone else.
- applicant must have an arguable case fit to go to trial.
Where must an application under IPFDA 1975 be made?
- High Court or County Court
- Where applying to the high court, Family division for family member, Chancery if complex
What property does IPFDA 1975 relate to?
- The succession estate
- Any property the deceased has a general power of appointment over
- Any property covered by statutory nomination or donatio mortis causa (less IHT paid by donee)
- Joint tenancy
- and property disposed of covered by anti-avoidance provisions.
What are the grounds for a IPFDA 1975 application?
- the deceased’s will did not make reasonable financial provision;
AND/OR
- that the distribution of the estate under intestacy rules fails to make reasonable financial provision
When is an order under IPFDA 1975 deemed to take effect?
from the date of the deceased’s death - therefore, read back for tax purposes.
What is the standard of financial provision for the surviving spouse?
Reasonable regardless of maintainance
What is the standard of financial provision for ANYONE OTHER than the surviving spouse?
“Such financial provision as it would be reasonable in all the circumstances of the case for the applicant to receive FOR HIS MAINTAINANCE.”
When can the surviving spouse standard in IPFDA 1975 be expanded?
- court discretion
- Former spouse who has not remarried,
AND - Divorce etc. occurred within 12 months of the death,
AND - No order for financial provision have been made.
What are the common guidelines the court must consider when considering the level of maintenance required.
The court will have regard to financial resources and needs of
- applicant
- other applicants
- beneficiaries
- obligations of the deceased
- disability of the applicant / beneficiaries
- any other matter the court considers relevant.
What are the additional guidelines the court must consider when considering the level of maintenance required for the spouse.
- age
- duration of marriage
- contribution made
- what the applicant could have expected in a divorce (but only a consideration - doesn’t mean they will get this).
What are the additional guidelines the court must consider when considering the level of maintenance required for cohabities?
- the age and length of cohabitation
- the contribution made by the cohabitant
What are the additional guidelines the court must consider when considering the level of maintenance required for children?
- the manner in which the child was (or might expect to be) educated
If not a child but treated as one:
- how the deceased previously maintained the child,
- assumed responsibility
- whether the deceased knew the applicant was not their child
- the liability of any other person to maintain the applicant
