IHTM35041 - Who should make the instrument? : introduction
The rule is that the instrument has to be made by the person(s)
who immediately or prospectively benefit under the terms of the
original disposition to which the item of property in question is
subject on the death. The person benefiting from the variation does
not have to be a party to it.
Persons entitled under foreign law to property in the
IHTA84/S142 death estate (
IHTM04029) can make a variation within
IHTA84/S142 (1).
There are a number of specific circumstances that require
detailed consideration. These are where variation is made by or
affects
