Changes to the distribution of an estate after death
by Stephen Relf
1. [Rectification of documents](https://library.croneri.co.uk/po-heading-id_Y8pQ18DqLkW6T26hgOEIcg?section=319261)
2. [Trusts created or varied by a deed of variation](https://library.croneri.co.uk/po-heading-id_83_3yYV0ZEmFCq9SAW1akg?section=319261)
3. [Capital gains tax](https://library.croneri.co.uk/po-heading-id_tfzLO3uquEmYvBEcRO7TUw?section=319261)
3.1. What conditions must be satisfied for a valid variation or disclaimer for CGT purposes?
4. [Post death severing of a joint tenancy](https://library.croneri.co.uk/po-heading-id_InDDMNt4qEGgJHQDGeDQ7g?section=319261)
5. [Trusts created by will](https://library.croneri.co.uk/po-heading-id___Nfe89paE6_k93a4Jw1oQ?section=319261)
5.1. Bereaved minor's trust
5.2. 18-to-25 trust
6. [Deed of variation]( https://library.croneri.co.uk/po-heading-id_VKtKLKHefU-90h0wRfEw_g?section=319261 )
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. [An order of the court under the Inheritance (Provision for Family and Dependants) Act 1975](https://library.croneri.co.uk/po-heading-id_f0_SEnQZO0mytIRbdbzRyg?section=319261)
8. [Complying with the deceased's wishes](https://library.croneri.co.uk/po-heading-id_LFGF2QHNCE-EhC8LR7q9Uw?section=319261)
9. [A disclaimer](https://library.croneri.co.uk/po-heading-id_dZWU-jGNgUKMJxAiV7LmNw?section=319261)
9.1. When can a disclaimer be made?
9.2. Can you disclaim part of a gift?
9.3. What happens to a disclaimed gift?
9.4. Taxation implications of a disclaimer
9.5. What conditions must be satisfied for a disclaimer to be valid?