CG31990 - Death and Personal Representatives: Non-retrospective variations: assets still vested in PRs: valuation

Advice on such a valuation should be obtained by issuing a memo to the Shares and Assets Valuation office. The memo should provide details of the information that was likely to have been available to the assignee at the date of the variation about the assets that were likely to vest from the estate to that assignee as a result of the variation. A copy of any document effecting the variation should be forwarded with the memo.