Variations and Disclaimers [2019]

This webinar will consider the uses of deeds of variation and disclaimers after.

It will cover:

The difference between variations and disclaimers

The effect of s 142 of the Inheritance Act 1975 and s 62 of the Taxation of Chargeable Gains Act 1992

Elections and the changes made by the Finance Act 2002

The uses of variations and disclaimers after the introduction of the transferable nil rate band in connection with:

NRB

BPR and APR

Spouse exemption

Generation skipping

The family home

Joint tenancies