After death variations and disclaimers: income tax | Practical Law

After death variations and disclaimers: income tax | Practical Law

This note examines how the rules on income tax apply when the distribution of an estate is altered by a variation. It should be read together with practice notes After death variations: overviewand After death variations: IHT and CGT.

After death variations and disclaimers: income tax

Practical Law UK Practice Note 6-517-2446 (Approx. 17 pages)

After death variations and disclaimers: income tax

by Practical Law Private Client
Maintained • United Kingdom
This note examines how the rules on income tax apply when the distribution of an estate is altered by a variation. It should be read together with practice notes After death variations: overview and After death variations: IHT and CGT.