»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp case of HMRC v Parry and others [2020] UKSC 35 (‘Parryâ€�) was one where the deceased transferred her pension shortly before she died and omitted to take her pension rights to that death benefits became payable to her sons. »Ê¹ÚÌåÓýapp decision was that the omission to exercise the right to take the lifetime pension benefits was treated as a disposition made immediately before the death. Although Mrs Staveley died in December 2006, before IHTA84/S12(2ZA) was introduced, the case has some very useful guidance on the application of IHTA84/S3(3) (IHTM14180) and IHTA84/S10 (IHTM04161). This case is covered in more detail at IHTM17108.