• Type A Restriction. Deed Of Variation And IHT

    By Guest on 07th Mar 2023

    My mother died in 2017. The property was held as tenants in common with her spouse, with a Type A restriction on the proprietors register.
    The will left her share of the house to her children but a deed of variation was used to divert it to her spouse to avoid IHT.
    The spouse has now died, and all of his estate is left to his children.
    however no change was ever made with the land registry upon the first death. what are the implications of this for IHT? i.e was the whole house deemed part of his estate, can the register be changed now and how would this be done?
    Any advice would be appreciated. Thanks

  • No answers has been posted yet!

  • Post Your Answer


  • Do you want to be informed of further comments / replies? Yes No

Ask a Question

Search