Deed of variation deadline - Scotland

Trout69

My Grandad passed away almost 3 years ago but the grant of confirmation was only filed in May this year. Can we file a Deed of variation based on the Grant of confirmation date? 

My Google searches indicate you have to file the Deed of Variation within 2 years of death. I can't seem to find any relation between the date of the grant of confirmation in Scotland (which is the legal date of the transfer of assets) and how this date affects the Deed of variation. 

If the Grant of confirmation is filed after 2 years of a person's passing, so the assets and inheritance are only finalised at this point, is it possible to contest and file a Deed of Variation even though the person passed almost 3 years ago?

We are seeking legal advice as well, I'm just wondering if anyone has had a similar experience.

Thank you in advance.

Keep_pedalling

Sorry no, it is too late there was no reason a DoV could not have been made before GoC was granted so it can’t be used as a reason to override the rules.

Trout69

It was initially understood when the first GoC was filed (incorrectly by the executor) that the entire property was left to my Mum. It then came to light that there was not a survivorship clause on the deed so only half the property belonged to my Mum - there has been zero transparency from the executor so it has only come to light this year the actual value of the inheritance.

As mentioned, we are seeking legal advice as all bills and upkeep costs have been paid by us so we will hopefully be able to claim 50% back from the sale of the house. It's been a farce from day 1. 

My thoughts are along the lines of - if you have not been informed or been made aware of your full inheritance until after the 2 year deadline for the deed of variation, is there a legal route to still file? 

kuratowski

Sorry, no.  The 2 year deadline is written in the the legislation:

There is no discretion about this. If an IoV is executed after this time, it cannot satisfy the conditions of IHTA84/S142.

https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm35024

There's nothing to prevent you varying the distribution of the estate, but it won't be effective for IHT purposes.