Hi, I’d be grateful for any help on the following:
Husband and Wife have very basic mirror Wills leaving everything to eachother but with no giftover provisions. Both Wills include 28 day survivorship clause. Husband dies within 28 days of Wife. Without the TNRB there will be IHT payable.
Can the son (as sole beneficiary on the intestacy) do a Deed of Variation to mother’s estate by substituting her Will with one that doesn’t include the survivorship clause leaving the estate to her husband and therefore making the TNRB available to his estate?
Any thoughts welcome.