HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Variation of the devolution of an estate: Variations following proceedings in the courts: introduction

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Persons who are aggrieved by the terms of a will or intestacy may commence action in the Courts to get the devolution of the estate varied, see CG30280. If the aggrieved person is successful this will result in

  • the parties reaching a compromise settlement before a full hearing


  • the Court hearing the case and then making an order varying the devolution of the estate.

Where a compromise settlement is reached the Court will normally stay or dismiss the proceedings on terms scheduled to the order. Those scheduled terms will be the compromise terms agreed between the parties. The order of the Court in such cases is known as a `Tomlin Order’.