This book provides invaluable help to those advising clients about the opportunities, implications and pitfalls of varying the disposition of estates using variations and disclaimers. Altered personal circumstances or legislative changes, often mean that the way in which property has been left on death is unsatisfactory and can be improved.
Inheritance tax, capital gains tax, income tax, stamp duty, trusts and their implications are fully considered. The book explains the alternative provisions available (IHTA 1984, s.142, s.143 and s.144); the requirements and formalities; what can be achieved by each section of the Act and what could cause potential problems.
The second edition has been fully updated to include:
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