Review of Deeds of Variation for tax purposes: call for evidence
This consultation has concluded
Download the full outcome
PDF, 483KB, 17 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
Detail of outcome
This document provides a summary of responses to our call for evidence on the use of deeds of variation for tax purposes. The government will not introduce new restrictions on how deeds of variation can be used for tax purposes but will continue to monitor their use.
This consultation ran from
A call for evidence into the use of Deeds of Variation (DoV) for tax purposes.
At Budget 2015 the government announced a review into the use of Deeds of Variation (DoV) for tax purposes. The government wants to work with stakeholders to review how DoV are used to ensure that they are not being abused.
We would therefore welcome views about the use and effect of DoV to gain a better understanding of them and to inform the review. The call for evidence questionnaire has been designed with the aim of understanding what role the tax advantages play when a decision is made to vary a will by a DoV.
Anyone can respond, and all responses will be considered. However HMRC would particularly welcome hearing from individuals, or professionals who may have experience of using a DoV, or those who may be considering using one.
The government is willing to meet interested groups as part of this call for evidence process. Please email firstname.lastname@example.org if you would like to meet to discuss this issue.