The uses and limitations of post death variations
Details
- CPD Hours: 1 hour
- Expires after: 120 Days
- £25 Plus VAT
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Practitioners use post-death variations on a regular basis and they are a hugely valuable tool. In this session we will look particularly at some pitfalls and things they cannot do.
- The limited effect of reading back
- Variations and income tax
- Impact on means tested benefits and care home fees care
- Consideration
- The ‘short’ IPDI
- Variation on behalf of dead beneficiary
- Not possible where beneficiary had an IPDI
- IHTA 1984, s93
- Confusion with s144
- When to use which
- The differences
- Successive variations not possible
- Combining with disclaimers and s144 appointments
Professor Lesley King, Professional Development Consultant, University of Law
£25.00 + VAT