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  2. Rossdale on Probate and Administration of Estates
  3. Alterations to the Disposition of the Estate
  4. Consensual variation of the beneficial devolution of the estate after death

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

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