Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Anti-avoidance definition

What does Anti-avoidance mean? Anti-avoidance describes measures used to stop parties structuring transactions to sidestep statutory liabilities or weaken creditor protections. In pensions practice in the UK, it most often refers to The Pensions Regulator’s (TPR) powers to deter or remedy avoidance of defined benefit scheme obligations, especially the section 75 employer debt. Although “anti-avoidance” is a descriptive term, key powers are set out in legislation. Under the Pensions Act 2004 (as amended, notably by the Pension Schemes Act 2021), TPR may issue: - Contribution notices (CNs), requiring payment to a scheme. Statutory “tests” include main purpose, material detriment, and (from 2021) the...

Intention to defeat family provision claims: evidential tests and remedies against donees and contracts under the Inheritance (Provision for Family and Dependants) Act 1975 (England and Wales)

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Practice notes

The effect of the anti-avoidance provisions contained within sections 10–13 of the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975)

Under the anti-avoidance measures in I(PFD)A 1975, ss 10–13, a person (including a trustee) who, during the deceased’s lifetime, received money, property or other assets can be required to pay sums or supply property to a claimant seeking reasonable financial provision under I(PFD)A 1975.

These provisions operate against the donee and their estate, rather than against the particular money, assets or property transferred by the deceased. The remedy in I(PFD)A 1975, ss 10–13 is not a tracing remedy.

When a claim for reasonable financial provision is issued, the claimant may couple it with an application effectively to claw back assets disposed of with the purpose of placing them outside the deceased’s net estate. This also applies where the claimant seeks an extension of time under I(PFD)A 1975, s 4.

For the application to succeed the court must be satisfied:

that the deceased, less than six years before their death, made a disposition with the intention of defeating an application for financial provision
that full valuable consideration for that disposition was

...

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Web page updated on 21/05/2026

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