The uses and limitations of post death variations

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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