- Update/Intermediate *3 hours CPD
After death variations remain a very important tool for re-arranging the estate of deceased persons whether for tax reasons or to achieve a more equitable distribution. Practitioners should be aware of the requirements for after death variations to be effective and when each type should be used. As tax is often the reason for such variations, it is also important for practitioners to know what the tax consequences of the different types of variations are.
This course will cover:
- Types of arrangements
- Requirements
- Scope of the arrangements
- Inheritance tax
- Income tax
- Capital gains tax
- Drafting
- Disclaimers