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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Death/personal representatives: varying devolution of estates: court order

The aggrieved persons may decide to challenge the devolution of the estate. They may press the legatee who is due to receive the estate to enter into a deed of variation. If this approach is not successful they may commence court proceedings. If they are close family members or dependants of the deceased they may bring proceedings under the Inheritance (Provision for Family and Dependants) Act 1975. Other persons may use other methods of proceeding, such as challenging a will on the grounds that undue influence was exerted over the deceased by the legatee when the will was drawn up.