You might think that once a person dies their will is set in stone. In fact, it is possible to change someone’s will once they are deceased, and it is becoming increasingly common. Families use a ...

Families are rushing to take advantage of a little-known rule to protect their children from having to pay inheritance tax (IHT), according to experts. Financial advisers are seeing a huge rise in ...

Are you reluctant to completely give away an inheritance you have received but concerned about your own tax planning and Inheritance Tax (IHT) on your death? By using a deed of variation to transfer ...

A deed of variation is a means of redirecting an inheritance so that an oversight can be amended; it is not a tax evasion tool The 2015 budget contained an interesting announcement for private client ...

Following George Osborne's announcement of a review of the use of deeds of variation, Roger Peters examines the origins and likely use for the now controversial tax planning tool In accordance with ...

A lesser-known inheritance tax loophole is allowing families to save significantly on their IHT bills – and financial advisers say they are using it with more clients than ever since chancellor Rachel ...

At the end of my series on deeds of variation I would like to consider some of the relevant case law. The first is Lau v HMRC 2009. The case of Mrs Maynard Lau (the Executrix of Werner Lau Deceased) v ...