Contents:

• [IHTM35001] Alterations to the devolution of an estate: introduction
• [IHTM35002] Alterations to the devolution of an estate: provisions which relate to changes in the devolution of an estate
• [IHTM35011] Instruments of Variation: introduction
• [IHTM35012] Instruments of Variation: what you should do when you receive an IoV
• [IHTM35013] Instruments of Variation: time limits
• [IHTM35021] Published guidelines: introduction
• [IHTM35022] Published guidelines: form of an instrument
• [IHTM35023] Published guidelines: who must make the instrument
• [IHTM35024] Published guidelines: time limit
• [IHTM35025] Published guidelines: destination of property must be varied
• [IHTM35026] Published guidelines: examples where the destination of property must be varied
• [IHTM35027] Published guidelines: notice of election must be given where instrument executed before 1 August 2002
• [IHTM35028] Published guidelines: Statement of Intent must be included where instrument executed on or after 1 August 2002
• [IHTM35029] Published guidelines: Calculation of additional tax and form IOV2
• [IHTM35031] Form IOV1: introduction
• [IHTM35032] Form IOV1: when a variation can be made
• [IHTM35041] Who should make the instrument? : introduction
• [IHTM35042] Who should make the instrument?: dead beneficiaries
• [IHTM35043] Who should make the instruments?: income between two deaths
• [IHTM35044] Who should make the instrument?: limited interests
• [IHTM35045] Who should make the instrument?: interests of persons not party to the instrument (England, Wales and Northern Ireland)
• [IHTM35046] Who should make the instrument?: interests of persons not party to the instrument (Scotland)
• [IHTM35047] Who should make the instrument?: examples where the interests of persons not party to the instrument are affected
• [IHTM35048] Who should make the instrument?: women past the age of child-bearing
• [IHTM35051] Has an election been made?: introduction
• [IHTM35052] Has an election been made?: requirements for a valid election
• [IHTM35053] Has an election been made?: form of an election
• [IHTM35054] Has an election been made?: persons making the instrument
• [IHTM35056] Has an election been made?: the six month time limit
• [IHTM35058] Has a statement of intent been included?
• [IHTM35060] Has Stamp Duty exemption been claimed?
• [IHTM35071] Meaning of estate for s.142: introduction
• [IHTM35072] Meaning of estate for s.142: settled property
• [IHTM35073] Meaning of estate for s.142: partnerships
• [IHTM35081] How many variations can be attempted?: introduction
• [IHTM35082] How many variations can be attempted?: second variation affecting the same property
• [IHTM35083] How many variations can be attempted?: variations affecting the different items of property
• [IHTM35084] How many variations can be attempted?: special power of appointment, power of enlargement or advancement
• [IHTM35085] How many variations can be attempted?: link between s.142 and s.144
• [IHTM35086] How many variations can be attempted?: rectification of errors
• [IHTM35091] Property redirected to the spouse or civil partner: introduction
• [IHTM35092] Property redirected to the spouse or civil partner: variations and joint property
• [IHTM35093] Property redirected to the spouse or civil partner: gifts back to original beneficiaries
• [IHTM35094] Property redirected to the spouse or civil partner: redirection of excluded property
• [IHTM35095] Property redirected to the spouse or civil partner: limited interest slightly longer than two years
• [IHTM35100] Consideration brought in from outside the estate
• [IHTM35110] Does the variation affect another estate?
• [IHTM35121] Property redirected to a charity: redirection to a charity by an individual
• [IHTM35122] Property redirected to a charity: Gift Aid relief
• [IHTM35123] Property redirected to a charity: redirection to a charity by a non-qualifying body
• [IHTM35124] Property redirected to a charity: requirement to notify IoV to charity
• [IHTM35131] Trust created by a variation: introduction
• [IHTM35132] Trust created by a variation: procedure when a trust is created
• [IHTM35133] Trust created by a variation: short term interests disregarded
• [IHTM35134] Trust created by a variation: distribution before the end of the short term interest
• [IHTM35140] Procedure on completing form IOV1
• [IHTM35151] IHT implications of an Instrument of Variation: effect of coming within s.142
• [IHTM35152] IHT implications of an Instrument of Variation: increased exemption
• [IHTM35153] IHT implications of an Instrument of Variation: increased tax as result of instrument executed before 1 August 2002
• [IHTM35154] IHT implications of an Instrument of Variation: effect of not coming within s.142
• [IHTM35155] IHT implications of an Instrument of Variation: excepted estates
• [IHTM35156] IHT implications of an Instrument of Variation: increased tax as result of instrument executed on or after 1 August 2002
• [IHTM35161] Disclaimers: introduction
• [IHTM35162] Disclaimers: IHT requirements
• [IHTM35163] Disclaimers: what you should do when you receive a disclaimer
• [IHTM35164] Disclaimers: dead beneficiaries
• [IHTM35165] Disclaimers: interests in settled property
• [IHTM35166] Disclaimers: class-closing rules
• [IHTM35171] Compliance with a testator's request: introduction
• [IHTM35172] Compliance with a testator's request: what you should do if you are notified of a transfer
• [IHTM35173] Compliance with a testator's request: transfers of land and to charity
• [IHTM35181] Distribution from a relevant property trust settled by will: introduction
• [IHTM35182] Distribution from a relevant property trust settled by Will: when s.144 applies
• [IHTM35183] Distribution from a relevant property trust settled by Will: what you should do if you receive a deed of appointment
• [IHTM35184] Distribution from a relevant property trust settled by Will: IHT implications
• [IHTM35190] Surviving spouse or civil partner elects to take a lump sum on intestacy (England and Wales)
• [IHTM35201] Orders under the Inheritance (Provision for Family and Dependants Act) 1975: introduction
• [IHTM35202] Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under s.2
• [IHTM35203] Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under ss. 8 & 9 I(PFD)A 1975
• [IHTM35204] Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under s.10 I(PFD)A 1975
• [IHTM35205] Orders under the Inheritance (Provision for Family and Dependants Act) 1975: example of an order under s.10
• [IHTM35206] Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders staying or dismissing proceedings
• [IHTM35207] Orders under the Inheritance (Provision for Family and Dependants Act) 1975: claims settled without a Court Order
• [IHTM35208] Orders under the Inheritance (Provision for Family and Dependants Act) 1975: settled property
• [IHTM35211] Legitim: introduction
• [IHTM35212] Provisions relating to Legitim: the basic rule in s.147
• [IHTM35213] Provisions relating to Legitim: alternative to the basic rule
• [IHTM35214] Provisions relating to Legitim: what is an appropriate case?
• [IHTM35215] Provisions relating to Legitim: notice of election
• [IHTM35216] Provisions relating to Legitim: action on receipt of an election
• [IHTM35217] Provisions relating to Legitim: writing to those entitled to claim legitim
• [IHTM35218] Provisions relating to Legitim: future claims to tax
• [IHTM35219] Provisions relating to Legitim: IHT consequences of an election under s.147(4)
• [IHTM35220] Provisions relating to Legitim: example of the consequences of an election under s.147(4)
• [IHTM35231] the Inheritance (Provision for Family and Dependants Act) 1975: introduction
• [IHTM35232] the Inheritance (Provision for Family and Dependants Act) 1975: persons who may apply
• [IHTM35233] the Inheritance (Provision for Family and Dependants Act) 1975: orders the Court can make
• [IHTM35234] the Inheritance (Provision for Family and Dependants Act) 1975: net estate for I(PFD)A 1975 purposes