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](https://library.croneri.co.uk/navigate-taxi/po-heading-id_LFGF2QHNCE-EhC8LR7q9Uw)

2. [Post death severing of a joint tenancy](https://library.croneri.co.uk/navigate-taxi/po-heading-id_InDDMNt4qEGgJHQDGeDQ7g)

3. [An order of the court under the Inheritance (Provision for Family and Dependants) Act 1975](https://library.croneri.co.uk/navigate-taxi/po-heading-id_f0_SEnQZO0mytIRbdbzRyg)

4. [Rectification of documents](https://library.croneri.co.uk/navigate-taxi/po-heading-id_Y8pQ18DqLkW6T26hgOEIcg)

5. [Trusts created by will](https://library.croneri.co.uk/navigate-taxi/po-heading-id___Nfe89paE6_k93a4Jw1oQ)

5.1. Bereaved minor's trust

5.2. 18-to-25 trust

6. [Deed of variation](https://library.croneri.co.uk/navigate-taxi/po-heading-id_VKtKLKHefU-90h0wRfEw_g)

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

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

6.3. What if consideration is made for the variation?

6.4. Can there be multiple variations in an estate?

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

7. [A disclaimer](https://library.croneri.co.uk/navigate-taxi/po-heading-id_dZWU-jGNgUKMJxAiV7LmNw)

7.1. When can a disclaimer be made?

7.2. Can you disclaim part of a gift?

7.3. What happens to a disclaimed gift?

7.4. Taxation implications of a disclaimer

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

8. [Capital gains tax](https://library.croneri.co.uk/navigate-taxi/po-heading-id_tfzLO3uquEmYvBEcRO7TUw)

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

9. [Trusts created or varied by a deed of variation](https://library.croneri.co.uk/navigate-taxi/po-heading-id_83_3yYV0ZEmFCq9SAW1akg)