1chancerylane.com/latest-news/beddoe-applications/
brodies.com/insights/wills-and-estate-planning/gifting-and-inheritance-tax-why-you-should-consider-a-deed-of-variation/
See also:
www.chba.org.uk/for-members/library/overseas-seminars/beddoe-applications
www.careyolsen.com/briefings/beddoe-applications-guernsey
www.walkersglobal.com/index.php/publications/100-article/1653-beddoe-applications-what-happens-if-a-trustee-forgets-to-apply
The risks of not obtaining Beddoe costs protection – Bowser v Smith (mishcon.com)