A woman died and left her entire estate to her husband. Her husband wishes to transfer £600,000 of the estate to their son by varying the will in writing within two years of her death.Which of the following ly states what action should be taken by the executors as a result of the variation to the will?
选项:
A:The woman's husband has made a potentially exempt transfer. No action on the part of the executors is required.
B:The executors will be required to notify HMRC of the variation to the will. The resulting inheritance tax will be payable by the woman's husband.
C:The executors should notify HMRC of the variation and make arrangements to pay the inheritance tax from the estate.
D:The executors should notify HMRC once the estate is distributed. HMRC will then assess the woman's son for any tax payable.
E:The woman's husband should notify HMRC as he has made the variation. The executors have no obligation to notify.
发布时间:2024-06-13 00:39:03