The following Wills & Probate Q&A provides comprehensive and up to date legal information covering:
A deed of variation may be made to vary the disposition of an estate made by the deceased’s will or on intestacy.
There are further requirements for such a variation to be effective for IHT and CGT purposes (under Inheritance Tax Act 1984, s 142 and Taxation of Chargeable Gains Act 1992, s 62 respectively)—including that the deed must also be signed by the personal representatives where the variation results in further tax becoming due.
For further discussion on deeds of variation, please see Practice Note: Variation of Will or intestacy after death.
Regardless of the requirements for a deed of variation to be effective for
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