Deeds of Variation for a Will

How beneficiaries can vary the outcome of a will. When to consider A deed of variation (also known as a deed of family arrangement) may be appropriate to consider either when there is a will or when someone dies intestate (without a will). If the beneficiaries (or at...

IHT Simplification Proposals

The Office of Tax Simplification (OTS) has presented a report to Parliament pursuant to section 186(4) (b) of Finance Act 2016 for simplifying the design of Inheritance Tax (IHT). Within this report, the OTS has outlined 11 recommendations to provide clarity and...