IHTM35002 - Alterations to the devolution of an estate: provisions which relate to changes in the devolution of an estate

»Ê¹ÚÌåÓýapp provisions in the IHTA which relate to changes in the devolution of an estate are

  • IHTA84/S142 - where the devolution is changed by instruments of variation (IHTM35011) or disclaimers (IHTM35161) made within two years of the death
  • IHTA84/S143 - where a legatee redistributes assets in compliance with the testator’s request (IHTM35171) within two years of the death
  • IHTA84/S144 - where the will creates a discretionary trust (IHTM42000) and there is a distribution (IHTM35181) from it within two years of the death
  • IHTA84/S145 - when a surviving spouse or civil partner (IHTM11032) is entitled to a life interest under intestacy and elects to take a lump sum (IHTM35190) instead
  • IHTM/S146 - where the devolution is changed by an Order under the Inheritance (Provision for Family and Dependants) Act 1975 (IHTM35201)
  • IHTM/S147 - where, in Scotland, the executors elect that the estate should devolve without regard to legal rights or legitim. (IHTM35211)

»Ê¹ÚÌåÓýapp disclaimer of interests (IHTM35165) in settled property (IHTM16180) is the one provision that can apply following a lifetime transfer as well as a death.