‘Original testator’ died October 23 leaving everything to ‘son’ and ‘daughter’ in equal shares.
‘Daughter’ dies in March 24 leaving everything to husband.
Can husband effect a DoV on the ‘original testator’s’ Will as the residuary beneficiary?
ie by virtue of ‘daughter’s’ Will, he became the only person entitled to the estate and by virtue to the share of the ‘Testator’s’ will and so wishes to redirect that share for ‘original testator’s’ Will to a discretionary trust for ‘daughter’s’ children.
Or can he only effect a DoV on his wife’s Will as he was the absolute and direct beneficiary?
DoV is completed by ‘son’ and ‘daughter’s’ husband.
Yes, the PR of the daughter (which may be her widower) can make an effective variation of the original testator’s will, so as to direct the late daughter’s share of residue to himself or their children. All the usual requirements of s.142 IHTA1984 apply.
Alexander Learmonth KC
The daughter (D) (or her PRs) can redirect her inheritance from the original testator under a DoV.
D’s husband (H) , however, can only redirect under a DoV any property he inherits under D’s will (which may include property D inherited from the original testator).
The husband of the deceased daughter has no authority to act on the estate of his wife’s dead father. The fate of the daughter’s inheritance will be dictated by the terms of the parent’s Will.