IHTM35000 - Alterations to the devolution of an estate: contents

Introduction

1. IHTM35001

   Introduction

Provisions which relate to changes in the devolution of an estate

1. IHTM35002

   Provisions which relate to changes in the devolution of an estate

Instruments of Variation

1. IHTM35011

   Instruments of Variation: Introduction
2. IHTM35012

   Instruments of Variation: What you should do when you receive an Instrument of Variation
3. IHTM35013

   Instruments of Variation: Time limits

Instruments of Variation: Published guidelines

1. IHTM35021

   Instruments of Variation: Published guidelines: Introduction
2. IHTM35022

   Instruments of Variation: Published guidelines: Form of an instrument
3. IHTM35023

   Instruments of Variation: Published guidelines: Who should make the instrument?
4. IHTM35024

   Instruments of Variation: Published guidelines: Time limit
5. IHTM35025

   Instruments of Variation: Published guidelines: Destination of property must be varied
6. IHTM35026

   Instruments of Variation: Published guidelines: Examples where the destination of property is varied
7. IHTM35027

   Instruments of Variation: Published guidelines: Notice of election must be given where instrument executed prior to 1 August 2002
8. IHTM35028

   Instruments of Variation: Published guidelines: Statement of Intent must be included where instrument executed on or after 1 August 2002
9. IHTM35029

   Instruments of Variation: Published guidelines: Calculation of additional tax and form IOV2

Instruments of Variation: Form IOV1

1. IHTM35031

   Instruments of Variation: Form IOV1: Introduction
2. IHTM35032

   Instruments of Variation: Form IOV1: When a variation can be made

Instruments of Variation: Who should make the instrument?

1. IHTM35041

   Instruments of Variation: Who should make the instrument?: Introduction
2. IHTM35042

   Instruments of Variation: Who should make the instrument?: Dead beneficiaries
3. IHTM35043

   Instruments of Variation: Who should make the instrument?: Income between two deaths
4. IHTM35044

   Instruments of Variation: Who should make the instrument?: Limited interests
5. IHTM35045

   Instruments of Variation: Who should make the instrument?: Interests of persons not party to the instrument (England, Wales and Northern Ireland)
6. IHTM35046

   Instruments of Variation: Who should make the instrument?: Interests of persons not party to the instrument (Scotland)
7. IHTM35047

   Instruments of Variation: Who should make the instrument?: Examples where the interests of persons not party to the instrument are affected
8. IHTM35048

   Instruments of Variation: Who should make the instrument?: Women past the age of child bearing

Instruments of Variation: Has an election been made?

1. IHTM35051

   Instruments of Variation: Has an election been made?: Introduction
2. IHTM35052

   Instruments of Variation: Has an election been made?: Requirements for a valid election
3. IHTM35053

   Instruments of Variation: Has an election been made?: Form of an election
4. IHTM35054

   Instruments of Variation: Has an election been made?: Persons making the instrument
5. IHTM35056

   Instruments of Variation: Has an election been made?: The six month time limit
6. IHTM35058

   Instruments of Variation: Has an election been made?: Instruments executed on or after 1 August 2002 - Has a statement of intent been included?
7. IHTM35060

   Instruments of Variation: Has an election been made?: Has Stamp Duty exemption been claimed?

Instruments of Variation: Meaning of estate for s.142

1. IHTM35071

   Instruments of Variation: Meaning of estate for s.142: Introduction
2. IHTM35072

   Instruments of Variation: Meaning of estate for s.142: Settled property
3. IHTM35073

   Instruments of Variation: Meaning of estate for s.142: Partnerships

Instruments of Variation: How many variations can be attempted?

1. IHTM35081

   Instruments of Variation: How many variations can be attempted?: Introduction
2. IHTM35082

   Instruments of Variation: How many variations can be attempted?: Second variation affecting the same property
3. IHTM35083

   Instruments of Variation: How many variations can be attempted?: Variations affecting different items of property
4. IHTM35084

   Instruments of Variation: How many variations can be attempted?: Special power of appointment, power of enlargement or advancement
5. IHTM35085

   Instruments of Variation: How many variations can be attempted?: Link between s.142 and s.144
6. IHTM35086

   Instruments of Variation: How many variations can be attempted?: Rectification of errors

Instruments of Variation: Property redirected to the spouse or civil partner

1. IHTM35091

   Instruments of Variation: Property redirected to the spouse or civil partner: Introduction
2. IHTM35092

   Instruments of Variation: Property redirected to the spouse or civil partner: Variations and joint property
3. IHTM35093

   Instruments of Variation: Property redirected to the spouse or civil partner: Gifts back to original beneficiaries
4. IHTM35094

   Instruments of Variation: Property redirected to the spouse or civil partner: Redirection of excluded property
5. IHTM35095

   Instruments of Variation: Property redirected to the spouse or civil partner: Limited interest slightly longer than two years
6. IHTM35100

   Instruments of Variation: Consideration brought in from outside the estate
7. IHTM35110

   Instruments of Variation: Does the variation affect another estate?

Instruments of Variation: Property redirected to a charity

1. IHTM35121

   Instruments of Variation: Property redirected to a charity: Redirection to a charity by an individual
2. IHTM35122

   Instruments of Variation: Property redirected to a charity: Gift Aid relief
3. IHTM35123

   Instruments of Variation: Property redirected to a charity: Redirection to a charity by a non-qualifying body
4. IHTM35124

   Instruments of Variation: Property redirected to a charity: Requirement to notify IoV to charity

Instruments of Variation: Trust created by a variation

1. IHTM35131

   Instruments of Variation: Trust created by a variation: Introduction
2. IHTM35132

   Instruments of Variation: Trust created by a variation: Procedure when a trust is created
3. IHTM35133

   Instruments of Variation: Trust created by a variation: Short-term interests disregarded
4. IHTM35134

   Instruments of Variation: Trust created by a variation: Distribution before the end of the short term interest
5. IHTM35140

   Instruments of Variation: Procedure on completing form IOV1

Instruments of Variation: IHT implications of an Instrument of Variation

1. IHTM35151

   Instruments of Variation: IHT implications of an Instrument of Variation: Effect of coming within s.142
2. IHTM35152

   Instruments of Variation: IHT implications of an Instrument of Variation: Increased exemption
3. IHTM35153

   Instruments of Variation: IHT implications of an Instrument of Variation: Increased tax as result of instrument executed before 1 August 2002
4. IHTM35154

   Instruments of Variation: IHT implications of an Instrument of Variation: Effect of not coming within s.142
5. IHTM35155

   Instruments of Variation: IHT implications of an Instrument of Variation: Excepted estates
6. IHTM35156

   Instruments of Variation: IHT implications of an Instrument of Variation: Increased tax as result of instrument executed on or after 1 August 2002

Disclaimers

1. IHTM35161

   Disclaimers: Introduction
2. IHTM35162

   Disclaimers: IHT requirements
3. IHTM35163

   Disclaimers: What you should do when you receive a disclaimer
4. IHTM35164

   Disclaimers: Dead beneficiaries
5. IHTM35165

   Disclaimers: Interests in settled property
6. IHTM35166

   Disclaimers: Class-closing rules

Compliance with a testator's request

1. IHTM35171

   Compliance with a testator's request: Introduction
2. IHTM35172

   Compliance with a testator's request: What you should do if you are notified of a transfer
3. IHTM35173

   Compliance with a testator's request: Transfers of land and to charity

Distribution from a relevant property trust set up by Will

1. IHTM35181

   Distribution from a relevant property trust settled by Will: Introduction
2. IHTM35182

   Distribution from a relevant property trust settled by Will: When s.144 applies
3. IHTM35183

   Distribution from a relevant property trust settled by Will: What you should do if you receive a deed of appointment
4. IHTM35184

   Distribution from a relevant property trust settled by Will: IHT implications

Surviving spouse or civil partner elects to take a lump sum under intestacy (England and Wales)

1. IHTM35190

   Surviving spouse or civil partner elects to take a lump sum under intestacy (England and Wales)

Orders under the Inheritance (Provision for Family and Dependants Act) 1975

1. IHTM35201

   Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Introduction
2. IHTM35202

   Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Orders under s.2 I(PFD)A 1975
3. IHTM35203

   Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Orders under ss. 8 & 9 I(PFD)A 1975
4. IHTM35204

   Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Orders under s.10 I(PFD)A 1975
5. IHTM35205

   Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Example of an order under s.10
6. IHTM35206

   Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Orders staying or dismissing proceedings
7. IHTM35207

   Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Claims settled without a Court Order
8. IHTM35208

   Orders under the Inheritance (Provision for Family and Dependants Act) 1975: Settled property

Provisions relating to Legitim (Scotland)

1. IHTM35211

   Provisions relating to Legitim (Scotland): Introduction
2. IHTM35212

   Provisions relating to Legitim (Scotland): Basic rule in s.147
3. IHTM35213

   Provisions relating to Legitim (Scotland): Alternative to the basic rule
4. IHTM35214

   Provisions relating to Legitim (Scotland): What is an appropriate case?
5. IHTM35215

   Provisions relating to Legitim (Scotland): Notice of election
6. IHTM35216

   Provisions relating to Legitim (Scotland): Action on receipt of an election
7. IHTM35217

   Provisions relating to Legitim (Scotland): Writing to those entitled to claim legitim
8. IHTM35218

   Provisions relating to Legitim (Scotland): Future claims to tax
9. IHTM35219

   Provisions relating to Legitim (Scotland): IHT consequences of an election under s.147(4)
10. IHTM35220

    Provisions relating to Legitim (Scotland): Example of the consequences of an election under s.147(4)

The Inheritance (Provision for Family and Dependants Act) 1975

1. IHTM35231

   The Inheritance (Provision for Family and Dependants Act) 1975: Introduction
2. IHTM35232

   The Inheritance (Provision for Family and Dependants Act) 1975: Persons who may apply
3. IHTM35233

   The Inheritance (Provision for Family and Dependants Act) 1975: Orders the Court can make
4. IHTM35234

   The Inheritance (Provision for Family and Dependants Act) 1975: Net estate for I(PFD)A 1975 purposes