S2. Variation and disclaimer of inheritance

- Variation or disclaimer that takes effect retrospectively for IHT purposes does not give rise to GWR

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- If a person who joins in a variation or makes a disclaimer subsequently enjoys/benefits from property they were originally entitled to, there is no GWR for that person because the variation/disclaimer is treated as having been effected by the deceased (IHTA 1984, s.142).

Legislation: 

Cases: 

HMRC manuals: IHTM14312; 

Commentary: 

See also:

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