Agreement to variation, written election

Beneficiaries

Charitable gifts, lower rate tax

Charitable legacies, reduced rate

Consideration in money/money's worth

Death of original beneficiary before variation is made

Delivery of instrument

Disclaimer

Disclaimers and renunciations

Disposition, meaning

Distributions from property settled by will

Election procedure

Election, procedure

Estate, meaning

Excluded property in estate

Exemption

Generally

Jointly held assets, survivorship

Legitim

– see Legitim

Partial disclaimers of residue

Post-death arrangements

Generally

Variation of inheritance by survivorship

Post-death planning

Rectification

Rectification of documents

Reporting requirement

Requirements for relief

Scotland

Settled property

No interest in possession

Qualifying interest in possession

Settlements without interest in possession, distribution within two years of death

Spouse's redemption of life interest

Spouse's redemption of life interest in residuary estate

Transfer in terms of testator's wishes

Trusts terminating within two years of death

Two-year requirement

Variation

Alteration of disposition taking effect on death

Delivery of instrument

Generally

Life rent creation, executor's right/title or interest in property

Removal of property from estate, use of nil rate band