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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Variations: estate: Court proceedings


  • Court proceedings result in either a full Court order or a compromise order in `Tomlin’ form varying the devolution of an estate


  • this is not regarded as an order under Section 2 of the Inheritance (Provision for Family and Dependants) Act 1975

then the order is considered to be a variation to which the provisions of Section 62(6) are capable of applying if the conditions listed at CG31650 are satisfied.