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The variations and other alterations to the estate sub-topic considers any tax planning that can be done after death. This can include the making of a deed of variation or the disclaiming of a gift. Appointments from Will trusts have their own special treatment under IHTA 1984, s 144 and court orders under the I(PFD)A 1975 have a similar relief. The tax effects of precatory trusts are also considered. Where land, shares or assets valued together with other assets are sold after death at a value less than that included in the inheritance tax computation on death, relief may be available to reduce the inheritance tax due. Finally, cross-border issues are considered. Tax fictions accepted for UK tax purposes are unlikely to be recognised in other jurisdictions and always take local advice.