In order for the beneficiaries to take the benefit of IHTA 1984, s. 142, and TCGA 1992, s. 62(6), the requirements of the section must be strictly complied with:

(a)The variation or disclaimer must be made by an instrument in writing. It does not need to be made by deed, although typically variations are made by deed as they are made for no consideration.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.