IHTM35084 - How many variations can be attempted?: special power of enlargement or advancement (Scotland)

In our view the exercise of a special power of enlargement or advancement/power to advance is not a variation for the purposes of IHTA84/S142. Accordingly any subsequent redirection by the beneficiary may qualify as a IHTA84/S142 variation. If the taxpayer presses the opposite view strongly, or in any case of difficulty, you should refer the case to TG.