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CASE study

Advised on inheritance tax for estates involving £2m+ gifts to children

Administered the estates and provided advice on the inheritance tax position of a late husband and wife who, prior to their deaths had given away substantial assets in excess of £2m to their adult children.

An additional complexity was that the Wills specifically gifted residential properties to their children, some of which had been sold during lifetime, resulting in considerably unequal provision for the children in the Will, causing a serious risk of family conflict.  We provided advice and prepared a deed of variation to address this.




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