Wills drafted to take advantage of IHTA 1984, s 144 (see I4.431) are useful in that they make allowance for changes of circumstances which might occur between making a Will and dying.
Similarly, post-death variations are means by which changes of circumstances can be dealt with. IHTA 1984, s 142 (see I4.411) and IHTA 1984, s 144 (see I4.431–I4.433) are similar in that they allow for an inheritance tax free rearrangement of an estate within two years of a deceased's death, the rearrangement being treated as made by the deceased.
Differences between s 142 and s 144
There are a number of differences between the
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