Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.1 The transfer of value /Disposition鈥攅xclusions鈥攏on-commercial transactions / I3.160 Changes in the distribution of a deceased person's estate
Commentary

I3.160 Changes in the distribution of a deceased person's estate


IHT, trusts and estates

The following changes in the distribution of a deceased persons estate are not transfers of value1:

  1. 听

    鈥⑻� variations or disclaimers within IHTA 1984, s 142 (see I4.411鈥揑4.419)

  2. 听

    鈥⑻� transfers to which

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