The Chancellor George Osborne’s announcement in last week’s Budget of changes to deeds of variation, which allow people to reduce the amount of inheritance tax they pay, will have a “mixed effect”, according to Jonathan Russell, partner at UK200Group member firm ReesRussell. Russell says many deeds of variation are used to “sensibly align inheritances where the beneficiaries feel the distribution is unfair or inappropriate”.
26 March 2015
A mixed inheritance
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