Consensual variation of the beneficial devolution of the estate after death
Contents:
- 51-010 General
- 51-020 Disclaimer
- 51-030 Destination of disclaimed property
- 51-040 Withdrawal of disclaimer
- 51-050 Partial disclaimer under a will
- 51-060 Partial disclaimer on an intestacy
- 51-070 Partial disclaimer on a partial intestacy
- 51-080 Deeds of variation – introduction
- 51-090 Deeds of variation – parties
- 51-100 Deeds of variation – timing
- 51-110 Application under the Variation of Trusts Act 1958
- 51-120 Variations under the VTA 1958: Procedure
- 51-130 Variations that may be made
- 51-140 Tax effects of a variation or disclaimer
- 51-150 Conditions which must be satisfied for a variation to have the inheritance tax consequences set out in the Inheritance Tax Act 1984, section 142 and the CGT consequences in the Taxation of Chargeable Gains Act 1992
- 51-160 Multiple variations
- 51-170 Stamp duty land tax
- 51-180 Common variations
- 51-190 Appointment out of discretionary will trusts
- 51-200 ‘Variations’ under the Trustee Act 1925, section 57