Family provision and post-death variations

Question 1

What are the categories of people who can make a claim under the Inheritance (Provision for Family and Dependants) Act 1975?

Answer 1

The current spouse/civil partner of the deceased;
A former spouse/civil partner (provided they have not entered into a new marriage/civil partnership;
A cohabitee of the deceased (living in the same household for 2 years);
A child of the deceased;
Any person treat f as a child of the family;
Any person being maintained by the deceased immediately before the deceased died.

Question 2

When does the Inheritance (Provision for Family and Dependants) Act 1975 apply?

Answer 2

The Act only applies if the deceased died domiciled in England & Wales.

Question 3

What is the time limit for claims against the Inheritance (Provision for Family and Dependants) Act 1975?

Answer 3

The application must be made no later than 6 months after the grant of probate/letters of administration UNLESS circumstances are exceptional.

Question 4

What requirements must a variation comply with? s142 IHTA:

Answer 4

Made by the original beneficiary in writing
Within 2 years following the deceased’s death
Contain an express statement by the beneficiary confirming s142 IHTA applies.
Not made for consideration in money/money’s worth.