If s.62(6) TCGA 1992 applies to a variation of property settled by the will, s.685D ITTOIA 2005 results in the deceased being the settlor of the varied interest for income tax purposes.
Whilst I cannot see that this should not apply where the variation is in favour of a spouse of the original beneficiary, have any contributors had experience of HMRC‘s attitude towards this?
Paul Saunders