As part of a series of anti-tax avoidance measures announced in the 2015 budget, George Osborne said he would review the use of deeds of variation to amend the terms of a will after a person has died.

The review will deliver its report by autumn 2015, looking at cases where beneficiaries use deeds of variation to alter a will in order to redirect their inheritance to their children, thereby avoiding significant inheritance tax charges. 

Osborne said the review will take ”a wide range of views”, including that of the leader of the opposition, Ed Miliband, who was revealed to have used a deed of variation to pass on a family property on the death of his father. 

The government aims to raise £3.1 billion through the package of tax avoidance measures announced in the budget.