Rewriting the past
The reader's query entitled 'Post death planning', published with replies in Taxation, 8 November 2001 at pages 154 to 155 concerned the possibility of completing a deed of variation of a will in relation to an estate which had been fully administered and distributed, with certain funds having already been passed down by the widow to her children as a gift now to be confirmed by the deed of variation. Peter Smith of Hill Martin Ltd has commented as follows on this query.
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