Survivorship

Clauses

Generally

Commentary – Tax Reporter ¶631-250

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

Post-death variation of inheritance

Commentary – Tax Reporter ¶632-050

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

Spouses, redemption of life interest in residuary estate

Commentary – Tax Reporter ¶632-250

Variation of inheritance, jointly held assets

Legislation/Regulatory – IRInt. 1006