"In this world nothing can be said to be certain except death and taxes", as Benjamin Franklin said. Despite the certainty, few of us plan our lives for these events. The annual tax return still comes as an unpleasant surprise to many and few people trouble to put their affairs in order before death.
Deeds of Variation
Despite advice from solicitors and other professional advisors many people do not review their Wills to keep pace with changes in circumstances; many do not make Wills at all. Obviously writing a Will is the only certain way of ensuring that the people you care for are properly provided for after death and of ensuring that your estate is managed in as tax efficient way as possible. However it is still possible for beneficiaries to vary the terms of a Will, after the death of a testator (or the provisions which apply on intestacy) to produce a more tax efficient position. This can be done by means of a Deed of Variation. If you find yourself as a beneficiary
