Commentary

I3.160 Changes in the distribution of a deceased person's estate

IHT, trusts and estates

I3.160 Changes in the distribution of a deceased person's estate

I3.160 Changes in the distribution of a deceased person's estate

The following changes in the distribution of a deceased persons estate are not transfers of value1:

  1.  

    •     variations or disclaimers within IHTA 1984, s 142 (see I4.411–I4.419)

  2.  

    •     transfers to which IHTA 1984, s 143 (distribution of property by legatee in accordance with the deceased's wishes) applies (see I4.451)

  3.  

    •     the renunciation under IHTA 1984, s 147(6) of a claim to legitim or rights under Civil Partnership Act 2004, s 131

These are all instances of rearrangements in some way of a deceased person's dispositions as a result of dispositions, disclaimers

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