Changes to the distribution of the estate after death

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Changes to the distribution of the estate after death by Mind Map: Changes to the distribution of the estate after death

1. Complying with the deceased's wishes

2. Post death severing of a joint tenancy

3. Deed of variation

3.1. What are the practical limitations of a deed of variation?

3.2. Is a variation possible where the original beneficiary dies?

3.3. What if consideration is made for the variation?

3.4. Can there be multiple variations in an estate?

3.5. Can a variation apply to assets subject to the gifts with reservation rules?

4. A disclaimer

4.1. When can a disclaimer be made?

4.2. Can you disclaim part of a gift?

4.3. What happens to a disclaimed gift?

4.4. Taxation implications of a disclaimer

4.5. What conditions must be satisfied for a disclaimer to be valid?

5. Trusts created or varied by a deed of variation

6. Capital gains tax

6.1. What conditions must be satisfied for a valid variation or disclaimer for CGT purposes?

7. An order of the court under the Inheritance (Provision for Family and Dependants) Act 1975

8. Rectification of documents

9. Trusts created by will

9.1. Bereaved minor's trust

9.2. 18-to-25 trust