Survivorship
Clauses
Generally
Commentary –
Tax Reporter ¶631-250
;
Finney on Personal Representatives 1.12.2
;
Finney on Personal Representatives 1.18
Legislation/Regulatory –
IHTA84 s. 92
Settlements created by
Commentary –
Tax Reporter ¶369-150
Statutory presumptions
Commentary –
Tax Reporter ¶624-050
Will drafting
Commentary –
Tax Reporter ¶631-350
Commorientes
Commentary –
Finney on Personal Representatives 1.12.2
Post-death variation of inheritance
Commentary –
Tax Reporter ¶632-050
HMRC Guidance –
IHTM35124
Case Law –
Cook & Anor (Executors of Watkins dec'd) v IR Commrs
;
Glowacki (dec'd) v. R & C Commrs
;
Lau v. R & C Commrs
;
Soutter's Executry v IR Commrs
Property passing by
Commentary –
Finney on Personal Representatives 1.3.2
Spouses, redemption of life interest in residuary estate
Commentary –
Tax Reporter ¶632-250
Trusts as alternative
Commentary –
Finney on Personal Representatives 1.18
Variation of inheritance, jointly held assets
Legislation/Regulatory –
IRInt. 1006