IHTM35000 – Alterations to the devolution of an estate [IHTM35000]
Contents:
- [IHTM35001] IHTM35001 – Alterations to the devolution of an estate: introduction
- [IHTM35002] IHTM35002 – Alterations to the devolution of an estate: provisions which relate to changes in the devolution of an estate
- [IHTM35011] IHTM35011 – Instruments of Variation: introduction
- [IHTM35012] IHTM35012 – Instruments of Variation: what you should do when you receive an IoV
- [IHTM35013] IHTM35013 – Instruments of Variation: time limits
- [IHTM35021] IHTM35021 – Published guidelines: introduction
- [IHTM35022] IHTM35022 – Published guidelines: form of an instrument
- [IHTM35023] IHTM35023 – Published guidelines: who must make the instrument
- [IHTM35024] IHTM35024 – Published guidelines: time limit
- [IHTM35025] IHTM35025 – Published guidelines: destination of property must be varied
- [IHTM35026] IHTM35026 – Published guidelines: examples where the destination of property must be varied
- [IHTM35027] IHTM35027 – Published guidelines: notice of election must be given where instrument executed before 1 August 2002
- [IHTM35028] IHTM35028 – Published guidelines: Statement of Intent must be included where instrument executed on or after 1 August 2002
- [IHTM35029] IHTM35029 – Published guidelines: Calculation of additional tax and form IOV2
- [IHTM35031] IHTM35031 – Form IOV1: introduction
- [IHTM35032] IHTM35032 – Form IOV1: when a variation can be made
- [IHTM35041] IHTM35041 – Who should make the instrument? : introduction
- [IHTM35042] IHTM35042 – Who should make the instrument?: dead beneficiaries
- [IHTM35043] IHTM35043 – Who should make the instruments?: income between two deaths
- [IHTM35044] IHTM35044 – Who should make the instrument?: limited interests
- [IHTM35045] IHTM35045 – Who should make the instrument?: interests of persons not party to the instrument (England, Wales and Northern Ireland)
- [IHTM35046] IHTM35046 – Who should make the instrument?: interests of persons not party to the instrument (Scotland)
- [IHTM35047] IHTM35047 – Who should make the instrument?: examples where the interests of persons not party to the instrument are affected
- [IHTM35048] IHTM35048 – Who should make the instrument?: women past the age of child-bearing
- [IHTM35051] IHTM35051 – Has an election been made?: introduction
- [IHTM35052] IHTM35052 – Has an election been made?: requirements for a valid election
- [IHTM35053] IHTM35053 – Has an election been made?: form of an election
- [IHTM35054] IHTM35054 – Has an election been made?: persons making the instrument
- [IHTM35056] IHTM35056 – Has an election been made?: the six month time limit
- [IHTM35058] IHTM35058 – Has a statement of intent been included?
- [IHTM35060] IHTM35060 – Has Stamp Duty exemption been claimed?
- [IHTM35071] IHTM35071 – Meaning of estate for s.142: introduction
- [IHTM35072] IHTM35072 – Meaning of estate for s.142: settled property
- [IHTM35073] IHTM35073 – Meaning of estate for s.142: partnerships
- [IHTM35081] IHTM35081 – How many variations can be attempted?: introduction
- [IHTM35082] IHTM35082 – How many variations can be attempted?: second variation affecting the same property
- [IHTM35083] IHTM35083 – How many variations can be attempted?: variations affecting the different items of property
- [IHTM35084] IHTM35084 – How many variations can be attempted?: special power of appointment, power of enlargement or advancement
- [IHTM35085] IHTM35085 – How many variations can be attempted?: link between s.142 and s.144
- [IHTM35086] IHTM35086 – How many variations can be attempted?: rectification of errors
- [IHTM35091] IHTM35091 – Property redirected to the spouse or civil partner: introduction
- [IHTM35092] IHTM35092 – Property redirected to the spouse or civil partner: variations and joint property
- [IHTM35093] IHTM35093 – Property redirected to the spouse or civil partner: gifts back to original beneficiaries
- [IHTM35094] IHTM35094 – Property redirected to the spouse or civil partner: redirection of excluded property
- [IHTM35095] IHTM35095 – Property redirected to the spouse or civil partner: limited interest slightly longer than two years
- [IHTM35100] IHTM35100 – Consideration brought in from outside the estate
- [IHTM35110] IHTM35110 – Does the variation affect another estate?
- [IHTM35121] IHTM35121 – Property redirected to a charity: redirection to a charity by an individual
- [IHTM35122] IHTM35122 – Property redirected to a charity: Gift Aid relief
- [IHTM35123] IHTM35123 – Property redirected to a charity: redirection to a charity by a non-qualifying body
- [IHTM35124] IHTM35124 – Property redirected to a charity: requirement to notify IoV to charity
- [IHTM35131] IHTM35131 – Trust created by a variation: introduction
- [IHTM35132] IHTM35132 – Trust created by a variation: procedure when a trust is created
- [IHTM35133] IHTM35133 – Trust created by a variation: short term interests disregarded
- [IHTM35134] IHTM35134 – Trust created by a variation: distribution before the end of the short term interest
- [IHTM35140] IHTM35140 – Procedure on completing form IOV1
- [IHTM35151] IHTM35151 – IHT implications of an Instrument of Variation: effect of coming within s.142
- [IHTM35152] IHTM35152 – IHT implications of an Instrument of Variation: increased exemption
- [IHTM35153] IHTM35153 – IHT implications of an Instrument of Variation: increased tax as result of instrument executed before 1 August 2002
- [IHTM35154] IHTM35154 – IHT implications of an Instrument of Variation: effect of not coming within s.142
- [IHTM35155] IHTM35155 – IHT implications of an Instrument of Variation: excepted estates
- [IHTM35156] IHTM35156 – IHT implications of an Instrument of Variation: increased tax as result of instrument executed on or after 1 August 2002
- [IHTM35161] IHTM35161 – Disclaimers: introduction
- [IHTM35162] IHTM35162 – Disclaimers: IHT requirements
- [IHTM35163] IHTM35163 – Disclaimers: what you should do when you receive a disclaimer
- [IHTM35164] IHTM35164 – Disclaimers: dead beneficiaries
- [IHTM35165] IHTM35165 – Disclaimers: interests in settled property
- [IHTM35166] IHTM35166 – Disclaimers: class-closing rules
- [IHTM35171] IHTM35171 – Compliance with a testator's request: introduction
- [IHTM35172] IHTM35172 – Compliance with a testator's request: what you should do if you are notified of a transfer
- [IHTM35173] IHTM35173 – Compliance with a testator's request: transfers of land and to charity
- [IHTM35181] IHTM35181 – Distribution from a relevant property trust settled by will: introduction
- [IHTM35182] IHTM35182 – Distribution from a relevant property trust settled by Will: when s.144 applies
- [IHTM35183] IHTM35183 – Distribution from a relevant property trust settled by Will: what you should do if you receive a deed of appointment
- [IHTM35184] IHTM35184 – Distribution from a relevant property trust settled by Will: IHT implications
- [IHTM35190] IHTM35190 – Surviving spouse or civil partner elects to take a lump sum on intestacy (England and Wales)
- [IHTM35201] IHTM35201 – Orders under the Inheritance (Provision for Family and Dependants Act) 1975: introduction
- [IHTM35202] IHTM35202 – Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under s.2
- [IHTM35203] IHTM35203 – Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under ss. 8 & 9 I(PFD)A 1975
- [IHTM35204] IHTM35204 – Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under s.10 I(PFD)A 1975
- [IHTM35205] IHTM35205 – Orders under the Inheritance (Provision for Family and Dependants Act) 1975: example of an order under s.10
- [IHTM35206] IHTM35206 – Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders staying or dismissing proceedings
- [IHTM35207] IHTM35207 – Orders under the Inheritance (Provision for Family and Dependants Act) 1975: claims settled without a Court Order
- [IHTM35208] IHTM35208 – Orders under the Inheritance (Provision for Family and Dependants Act) 1975: settled property
- [IHTM35211] IHTM35211 – Legitim: introduction
- [IHTM35212] IHTM35212 – Provisions relating to Legitim: the basic rule in s.147
- [IHTM35213] IHTM35213 – Provisions relating to Legitim: alternative to the basic rule
- [IHTM35214] IHTM35214 – Provisions relating to Legitim: what is an appropriate case?
- [IHTM35215] IHTM35215 – Provisions relating to Legitim: notice of election
- [IHTM35216] IHTM35216 – Provisions relating to Legitim: action on receipt of an election
- [IHTM35217] IHTM35217 – Provisions relating to Legitim: writing to those entitled to claim legitim
- [IHTM35218] IHTM35218 – Provisions relating to Legitim: future claims to tax
- [IHTM35219] IHTM35219 – Provisions relating to Legitim: IHT consequences of an election under s.147(4)
- [IHTM35220] IHTM35220 – Provisions relating to Legitim: example of the consequences of an election under s.147(4)
- [IHTM35231] IHTM35231 – the Inheritance (Provision for Family and Dependants Act) 1975: introduction
- [IHTM35232] IHTM35232 – the Inheritance (Provision for Family and Dependants Act) 1975: persons who may apply
- [IHTM35233] IHTM35233 – the Inheritance (Provision for Family and Dependants Act) 1975: orders the Court can make
- [IHTM35234] IHTM35234 – the Inheritance (Provision for Family and Dependants Act) 1975: net estate for I(PFD)A 1975 purposes