Any Answers answered: What is the definition of 'disabled person' under new trust law?By Matthew Hutton

Question: What is the definition of 'disabled person' for purposes of the Finance Act 2006 changes to the Inheritance Tax Treatment of Trusts?

Answer: the definition is (in broad terms): a person who

  • cannot administer his property or manage his affairs by reason of mental disorder; or
  • is in receipt of an attendance allowance, or
  • receives a disability living allowance through entitlement to the care component at the highest or middle rate.

    See IHTA 1984 s89(4)-(6).

The Four Categories
FA 2006 expands on the regime hitherto p

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