Clauses

Generally

Commentary – Tax Reporter ¶631-250 ; Finney on Personal Representatives 1.15.1
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

Second marriages (survivorship clause)

Commentary – Finney on Personal Representatives 1.15.2

Spouses, redemption of life interest in residuary estate

Commentary – Tax Reporter ¶632-250

Trusts as alternative to survivorship clauses

Commentary – Finney on Personal Representatives 1.15

Variation of inheritance, jointly held assets

Legislation/Regulatory – IRInt. 1006