IHTM35000 - Alterations to the devolution of an estate: contents
Introduction
| IHTM35001 | Introduction |
Provisions which relate to changes in the devolution of an estate
| IHTM35002 | Provisions which relate to changes in the devolution of an estate |
Instruments of Variation
| IHTM35011 | Introduction |
| IHTM35012 | What you should do when you receive an Instrument of Variation |
| IHTM35013 | Time limits |
Published guidelines
| IHTM35021 | Introduction |
| IHTM35022 | Form of an instrument |
| IHTM35023 | Who should make the instrument? |
| IHTM35024 | Time limit |
| IHTM35025 | Destination of property must be varied |
| IHTM35026 | Examples where the destination of property is varied |
| IHTM35027 | Notice of election must be given where instrument executed prior to 1 August 2002 |
| IHTM35028 | Statement of Intent must be included where instrument executed on or after 1 August 2002 |
| IHTM35029 | Calculation of additional tax and form IOV2 |
Form IOV1
| IHTM35031 | Introduction |
| IHTM35032 | When a variation can be made |
Who should make the instrument?
| IHTM35041 | Introduction |
| IHTM35042 | Dead beneficiaries |
| IHTM35043 | Income between two deaths |
| IHTM35044 | Limited interests |
| IHTM35045 | Interests of persons not party to the instrument (England, Wales and Northern Ireland) |
| IHTM35046 | Interests of persons not party to the instrument (Scotland) |
| IHTM35047 | Examples where the interests of persons not party to the instrument are affected |
| IHTM35048 | Women past the age of child bearing |
Has an election been made?
| IHTM35051 | Introduction |
| IHTM35052 | Requirements for a valid election |
| IHTM35053 | Form of an election |
| IHTM35054 | Persons making the instrument |
| IHTM35055 | Personal representatives |
| IHTM35056 | The six month time limit |
| IHTM35057 | Late elections |
| IHTM35058 | Instruments executed on or after 1 August 2002: Has a statement of intent been included? |
| IHTM35060 | Has Stamp Duty exemption been claimed? |
Meaning of estate for s.142
| IHTM35071 | Introduction |
| IHTM35072 | Settled property |
| IHTM35073 | Partnerships |
How many variations can be attempted?
| IHTM35081 | Introduction |
| IHTM35082 | Second variation affecting the same property |
| IHTM35083 | Variations affecting different items of property |
| IHTM35084 | Special power enlargement or advancement (Scotland) |
| IHTM35085 | Link between s.142 and s.144 |
| IHTM35086 | Rectification of errors |
Property redirected to the spouse or civil partner
| IHTM35091 | Introduction |
| IHTM35092 | Variations and joint property |
| IHTM35093 | Gifts back to original beneficiaries |
| IHTM35094 | Redirection of excluded property |
| IHTM35095 | Limited interest slightly longer than two years |
| IHTM35100 | Consideration brought in from outside the estate |
| IHTM35110 | Does the variation affect another estate? |
Property redirected to a charity
| IHTM35121 | Redirection to a charity by an individual |
| IHTM35122 | Gift Aid relief |
| IHTM35123 | Redirection to a charity by a non-qualifying body |
| IHTM35124 | Requirement to notify IoV to charity |
Trust created by a variation
| IHTM35131 | Introduction |
| IHTM35132 | Procedure when a trust is created |
| IHTM35133 | Short-term interests disregarded |
| IHTM35134 | Distribution before the end of the short term interest |
| IHTM35140 | Procedure on completing form IOV1 |
IHT implications of an Instrument of Variation
| IHTM35151 | Effect of coming within s.142 |
| IHTM35152 | Increased exemption |
| IHTM35153 | Increased tax as result of instrument executed before 1 August 2002 |
| IHTM35154 | Effect of not coming within s.142 |
| IHTM35155 | Excepted estates |
| IHTM35156 | Increased tax as result of instrument executed on or after 1 August 2002 * |
Disclaimers
| IHTM35161 | Introduction |
| IHTM35162 | IHT requirements |
| IHTM35163 | What you should do when you receive a disclaimer |
| IHTM35164 | Dead beneficiaries |
| IHTM35165 | Interests in settled property |
| IHTM35166 | Class-closing rules |
Compliance with a testator's request
| IHTM35171 | Introduction |
| IHTM35172 | What you should do if you are notified of a transfer |
| IHTM35173 | Transfers of land and to charity |
Distribution from a relevant property trust set up by Will
| IHTM35181 | Introduction |
| IHTM35182 | When s.144 applies |
| IHTM35183 | What you should do if you receive a deed of appointment |
| IHTM35184 | IHT implications |
Surviving spouse or civil partner elects to take a lump sum under intestacy (England and Wales)
| IHTM35190 | Surviving spouse or civil partner elects to take a lump sum under intestacy * |
Orders under the Inheritance (Provision for Family and Dependants Act) 1975
| IHTM35201 | Introduction |
| IHTM35202 | Orders under s.2 I(PFD)A 1975 |
| IHTM35203 | Orders under ss. 8 & 9 I(PFD)A 1975 |
| IHTM35204 | Orders under s.10 I(PFD)A 1975 |
| IHTM35205 | Example of an order under s.10 |
| IHTM35206 | Orders staying or dismissing proceedings |
| IHTM35207 | Claims settled without a Court Order |
| IHTM35208 | Settled property |
Provisions relating to Legitim
| IHTM35211 | Introduction |
| IHTM35212 | Basic rule in s.147 |
| IHTM35213 | Alternative to the basic rule |
| IHTM35214 | What is an appropriate case? |
| IHTM35215 | Notice of election |
| IHTM35216 | Action on receipt of an election |
| IHTM35217 | Writing to those entitled to claim legitim |
| IHTM35218 | Future claims to tax |
| IHTM35219 | IHT consequences of an election under s.147(4) |
| IHTM35220 | Example of the consequences of an election under s.147(4) |
The Inheritance (Provision for Family and Dependants Act) 1975
| IHTM35231 | Introduction |
| IHTM35232 | Persons who may apply |
| IHTM35233 | Orders the Court can make |
| IHTM35234 | Net estate for I(PFD)A 1975 purposes |
