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Home / Simons-Taxes / IHT, trusts and estates / Part I4 Transfers on death / Division I4.4 Post-death rearrangements

Division I4.4 Post-death rearrangements

IHT, trusts and estates

Division I4.4 Post-death rearrangements

I4.411 Instruments of variation (or deeds of variation)
I4.412 Deeds of variation—IHT statements
I4.413 Multiple variations
I4.414 Variations creating short term trusts
I4.415 Anti-avoidance in deeds of variations
I4.416 Disclaimers
I4.417 Estate which may be subject to variation or disclaimer
I4.418 Consideration for variation or disclaimer
I4.419 Variations and disclaimers by PRs
I4.420 Variations in favour of maintenance funds
I4.421 Variations and disclaimers—CGT issues
I4.422 Variations and disclaimers—income tax issues
I4.423 Variations and disclaimers—stamp duty issues
I4.424 Destinations for rewritten material
I4.431 Distributions within two years of death—the basics
I4.431A Will drafting with section 144 in mind
I4.432 Making the section 144 distribution
I4.434 Comparison of section 144 with variations
I4.435 Section 144 distributions and other taxes
I4.442 IHT and orders for provision out of the deceased's estate
I4.443 IHT and dispositions intended to defeat I(PFD)A 1975 claims
I4.444 Settlement of I(PFD)A 1975 claims
I4.445 Settlement of I(PFD)A 1975 claims out of a beneficiary's own resources
I4.446 The abatement where a claim is settled out of a beneficiary's own resources
I4.451 Redistribution by legatee (precatory trusts)
I4.453 Survivorship clauses
I4.454 Destinations for rewritten material
I4.461 Intestacy in Scotland
I4.462 Legal rights generally
I4.463 Legal rights—failure to claim
I4.464 Legal rights of minors

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