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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.1 The transfer of value /Disposition—exclusions—non-commercial transactions / I3.160 Changes in the distribution of a deceased person's estate
Commentary

I3.160 Changes in the distribution of a deceased person's estate


IHT, trusts and estates

The following changes in the distribution of a deceased persons estate are not transfers of value1:

  1. Ìý

    •ÌýÌýÌýÌý variations or disclaimers within IHTA 1984, s 142 (see I4.411–I4.419)

  2. Ìý

    •ÌýÌýÌýÌý transfers to which

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