Various rearrangements can be undertaken after death which for IHT purposes can be treated as having happened on death. This includes disclaimers, deeds of variation under IHTA 1984, s 142, distributions from discretionary will trusts within two years of death under IHTA 1984, s 144 and precatory trusts under IHTA 1984, s 143.
Deeds of variation may be made by agreement between the beneficiaries or under a court order as
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